# Capital Allowances Act 2001, Section 333: Writing off initial allowances


If an initial allowance is made in respect of the qualifying expenditure, the amount of the allowance is written off at the time when the building is first used.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/333 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-333
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.