# Capital Allowances Act 2001, Section 313: Meaning of “the residue of qualifying expenditure”


The residue of qualifying expenditure is the qualifying expenditure that has not yet been written off in accordance with Chapter 8.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/313 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-313
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.