COM301 - Index Of Legislation: CAA 1990

Paragraph (Para) 10 Schedule A1 (SchA1)

For capital allowance purposes, allows

  • a Compliance Caseworker to make or amend assessments to give effect to claims
  • the withdrawal of claims

Para 11 SchA1

For capital allowance purposes, when the provisions of Section 41A Taxes Management Act (TMA) 1970 apply, lets a compliance caseworker

  • allow a claim
  • give effect to the withdrawal of a claim