# Capital Allowances Act 2001, Section 143: Effect of attribution


(1) This section applies if a notice is given under section 140 attributing an amount to expenditure on new shipping.
(2) The amount must be brought into account as a disposal value—
(a) for the chargeable period in which the expenditure is incurred, and
(b) in the single ship pool to which the expenditure is allocated.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/143 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-143
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.