COM301 - Index Of Legislation: CAA 1990

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