# Capital Allowances Act 2001, Section 332: Introduction


For the purposes of this Part qualifying expenditure is written off to the extent and at the times specified in this Chapter.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/332 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-332
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.