# Capital Allowances Act 2001, Section 212A: Scope of Chapter


This Chapter provides for restrictions on the ways in which effect may be given to an allowance in certain circumstances where there has been a qualifying change in relation to a company (“C”).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/212A (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-212A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.