Capital Allowances means any allowance made in respect of capital expenditure on machinery or plant under the CAA and/or under any other enactment for the time being in force providing for the making of similar allowances and/or giving similar relief whether introduced in addition to or as a replacement for the same;
Capital Allowances means the allowances under section 19, 19A, 20, 21, 22 or 23 of the Act;
Capital Allowances means capital allowances as provided for by the Capital Allowances Act;
More Definitions of Capital Allowances
Capital Allowances means the allowances specified in sections 12 and 13 of the Act;
Capital Allowances means capital allowances under Part 2 CAA 2001; "Cashflow Report" means any Cashflow Report (including the Notional Accounts and the Tax Report) produced in accordance with this Financial Schedule, including the Example Cashflow Report, the Original Cashflow Report, the Latest Cashflow Report, the Termination Cashflow Report, the Latest Termination Cashflow Report, the Lessor's Increased Termination Cashflow Report and any Revised Lessor's Increased Termination Cashflow Report, as the context may require; "Change in Accounting Standards" means, in each case after the date hereof: (a) the introduction or enactment of any applicable law, regulation or standard having effect in the UK by any regulatory, governmental, national, international or other authority or agency, or by any of the bodies mentioned in the definition of "Accounting Standards"; or
Capital Allowances. No Group Company has made any claim for capital allowances in respect of any asset which is leased to or from, or hired to or from, any Group Company, and since the Balance Sheet Date, the Group has not done or omitted to do, or agreed to do or permitted to be done, any act, or suffered any occurrence, as a result of which any balancing charge has arisen or may arise under Section 274 and Section 288 of the TCA nor has there been or might there be any disallowance of excess relief by virtue of Section 403 of the TCA;
Capital Allowances. POOL means in respect of the Company/Target Companies the aggregate of the pools of qualifying expenditure within the provisions of Part 2 and Part 5 of the Capital Allowances Act 2001 as at 1 January 2004;
Capital Allowances. The Target has in its possession details of all capital allowances claimed by it in respect of the accounting period ended on the Locked Box Accounts Date in respect of each asset or pool of assets in respect of which separate computations for capital allowances are required to be made or, as a result of any election, are made.
Capital Allowances means allowances under Parts X and XI of the Income Tax Act, 1952, and " relevant capital allowances ", in relation to any trade, means capital allowances falling to be given by way of deduction in charging the profits or gains of the trade to income tax;
Capital Allowances means any allowances; or other concession granted buy the Federal Board of Inland Revenue of or other taxing authority to meet any diminish value of an equipment subject of an equipment lease;