Commentary on Sections Glossary Structure of this Part Section 507: Entitlement to writing-down allowance
1802.This section is based on part of section 85(1) of CAA 1990. It sets out the conditions needed for a person to claim a writing-down allowance.
1803.Subsection (2) allows a claim for less than the full writing-down allowance. See Change 38 in Annex 1.