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Legislation
Capital Allowances Act 1990 (repealed)

Chapter II Writing-down Allowances, Balancing Allowances and Balancing Charges

  • Section 3 Writing-down allowances.
  • Section 4 Balancing allowances and balancing charges.
  • Section 4A Realisation of capital value.
  • Section 5 Restriction of balancing allowances on sale of industrial buildings or structures.
  • Section 6 Buildings and structures (including hotels) in enterprise zones.
  • Section 7 Other hotels.
  1. Part I Industrial Buildings and Structures
  2. Chapter II Writing-down Allowances, Balancing Allowances and Balancing Charges

Chapter II Writing-down Allowances, Balancing Allowances and Balancing Charges

From legislation.gov.uk

Contents

  1. Section 3 Writing-down allowances.
  2. Section 4 Balancing allowances and balancing charges.
  3. Section 4A Realisation of capital value.
  4. Section 5 Restriction of balancing allowances on sale of industrial buildings or structures.
  5. Section 6 Buildings and structures (including hotels) in enterprise zones.
  6. Section 7 Other hotels.
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