Commentary on Sections Glossary History Section 309: Entitlement to writing-down allowance
1057.This section is based on section 3(1) of CAA 1990. It sets out the conditions for a writing-down allowance.
1058.There is a minor change. Subsection (2) permits a person who is entitled to a writing-down allowance to claim any amount which is less than the amount due. See Change 38 in Annex 1.