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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
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Dredging: Reduced claims

CAA01/S487 (6)

A person who claims a WDA does not need to claim the full amount. If the full amount of a WDA is not claimed and there is no balancing allowance before the end of the writing down period the expenditure will not be written off completely during the writing down period.