Commentary on Sections Glossary Structure of Part 4 Section 372: Entitlement to writing-down allowance
1287.This section is based on section 123 of CAA 1990. It gives the general rule for entitlement to writing-down allowances.
1288.There is a minor change. Subsection (3) allows a person to claim less than full entitlement to a writing-down allowance. See Change 38 in Annex 1.