Commentary on Sections Glossary Structure of Part 2 Background
450.The material in this Chapter is based on Chapter V of Part II of CAA 1990.
451.Sections 45, 47 and 49 of CAA 1990 (together with sections 39(2)(a) and (8)(a), 40(4)(a) and (4)(b)(ii)) deal with “old expenditure”. They are not rewritten in this Act. See Note 77 in Annex 1.