# Corporation Tax Act 2010, Section 356NG: Capital allowances


A capital allowance may not to any extent be given effect under section 259 or 260 of CAA 2001 (special leasing) by deduction from the contractor's ring fence profits.

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