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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Index Of Legislation: CAA 1990

Para 10 SchA1 For capital allowance purposes, allows * An Inspector to make or amend assessments to give effect to claims Or
* The withdrawal of claims  
   
Para 11 SchA1 For capital allowance purposes, when the provisions of S41A TMA 1970 apply, lets an Inspector * Allow a claim Or
* Give effect to the withdrawal of a claim