# Capital Allowances Act 2001, Section 360K: 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 9.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/360K (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-360K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.