# Capital Allowances Act 2001, Section 134: Deferment of balancing charges: introduction


(1) Sections 135 to 156 enable a balancing charge that arises when there is a disposal event in respect of a ship to be deferred and attributed to qualifying expenditure on another ship.
(2) In this Chapter “the deferment rules” means sections 135 to 156.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/134 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.