# Taxation (International and Other Provisions) Act 2010, Section 213: Capital allowances

Extent: E+W+S+N.I.

(1) Nothing in this Part is to be read as affecting the calculation of the amount of any capital allowance or balancing charge made under CAA 2001.
(2) Subsection (1) does not apply in relation to claims under section 174.
(3) But a claim under section 174 may not be made if the claim would affect the operation of sections 165A to 165E or 416ZC to 416ZE of CAA 2001.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/213 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-213
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.