Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Capital Allowances Act 1990 (repealed)

Chapter V Leased Assets and Inexpensive Cars

  • Section 39 Meaning of “qualifying purpose".
  • Section 40 Meaning of “short-term leasing" and “the requisite period".
  • Section 41 Writing-down allowances etc. for leased assets and inexpensive cars.
  • Section 42 Assets leased outside the United Kingdom.
  • Section 43 Joint lessees: new expenditure.
  • Section 44 Further provisions relating to joint lessees in cases involving new expenditure.
  • Section 45 Joint lessees: old expenditure.
  • Section 46 Recovery of excess relief: new expenditure.
  • Section 47 Recovery of excess relief: old expenditure.
  • Section 48 Information relating to allowances made in respect of new expenditure.
  • Section 49 Information relating to allowances made in respect of old expenditure.
  • Section 50 Interpretation of Chapter V.
  1. Part II Machinery and Plant
  2. Chapter V Leased Assets and Inexpensive Cars

Chapter V Leased Assets and Inexpensive Cars

From legislation.gov.uk

Contents

  1. Section 39 Meaning of “qualifying purpose".
  2. Section 40 Meaning of “short-term leasing" and “the requisite period".
  3. Section 41 Writing-down allowances etc. for leased assets and inexpensive cars.
  4. Section 42 Assets leased outside the United Kingdom.
  5. Section 43 Joint lessees: new expenditure.
  6. Section 44 Further provisions relating to joint lessees in cases involving new expenditure.
  7. Section 45 Joint lessees: old expenditure.
  8. Section 46 Recovery of excess relief: new expenditure.
  9. Section 47 Recovery of excess relief: old expenditure.
  10. Section 48 Information relating to allowances made in respect of new expenditure.
  11. Section 49 Information relating to allowances made in respect of old expenditure.
  12. Section 50 Interpretation of Chapter V.
PrivacyTerms