# Finance Act 2008, Paragraph 10


For section 102 (6% writing-down allowance in respect of long-life asset expenditure) substitute—
“Writing-down allowance in respect of long-life asset expenditure
102 Chapter 10A (special rate expenditure and the special rate pool) provides for the writing-down allowance to which a person is entitled in respect of long-life asset expenditure.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/26/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-26/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.