# Capital Allowances Act 2001, Section 137: Effect of deferment


A claim for deferment is given effect by allocating the amount deferred, for the chargeable period in respect of which the claim is made, to the appropriate non-ship pool.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/137 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-137
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.