# Corporation Tax Act 2010, Section 356JA: When capital expenditure is incurred


Section 5 of CAA 2001 (when capital expenditure is incurred) applies for the purposes of this Chapter as for the purposes of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/356JA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-356JA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.