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Legislation

Capital Allowances Act 1990 (repealed)

Chapter II Ships

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Section 30 First-year allowances.
Section 31 Writing-down allowances.
Section 32 Ships not used in the actual trade.
Section 33 Exclusion of section 31.
Crossheading Balancing charges in respect of ship disposals et ceteralaetc.

Part II Machinery and Plant
Chapter II Ships

Chapter II Ships

From legislation.gov.uk

Contents

Section 30 First-year allowances.
Section 31 Writing-down allowances.
Section 32 Ships not used in the actual trade.
Section 33 Exclusion of section 31.
Crossheading Balancing charges in respect of ship disposals et ceteralaetc.