Commentary on Sections Glossary Structure of this Part Section 491: Allowances available in relation to old expenditure only
1775.This section is based on sections 84 and 96(3) of CAA 1990. It contains time limits regarding when qualifying expenditure is incurred if allowances are to be given under this Part. Expenditure must have been incurred by 31 March 1992 in order for allowances to be given in respect of it.