Capital Allowances Bill — 13 Feb 2001
Question again proposed, That the Bill be now read the Third time.
That is the end of the first sentence. To make matters crystal clear, clause 48(6) states:
"The business passes the hypothetical company test as a small or medium-sized company in relation to the expenditure in question if, on the assumptions in subsection (5), the company would qualify (or be treated as qualifying) as small or medium-sized under the relevant companies legislation in relation to the financial year in which the expenditure is assumed to be incurred.
In this Part "car" means a mechanically propelled road vehicle other than one--
(a) of a construction primarily suited for the conveyance of goods or burden of any description, or
(b) of a type not commonly used as a private vehicle and unsuitable for such use.
(AQE-TDR) X A--B
is not a terribly lucid explanation of how one goes about calculating one's balancing allowance as an employee? I pity the poor employee who has to use that formula.
Question put, That the Question be now put:--
The House divided: Ayes 238, Noes 31.
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