138 Limit on amount deferred
Capital Allowances Act 2001 (2001 c 2) | Legislation

138  Limit on amount deferred

(1)     The amount deferred must not exceed the smallest of the following amounts—

(a)     the amount of any balancing charge which, if the claim for deferment had not been made, would have been made for the chargeable period for which deferment is claimed in the appropriate

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