6 Meaning of “chargeable period”
Capital Allowances Act 2001 (2001 c 2) | Legislation

6  Meaning of “chargeable period”

(1)     In this Act “chargeable period” means—

(a)     for income tax purposes, a period of account, or

(b)     for corporation tax purposes, an accounting period of a company.

(2)     “Period of account” means—

(a)     in the case of a person entitled to an allowance or liable to a charge in

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