SolvedChapter VIII Supplementary Provisions
From legislation.gov.uk
Contents
- Section 73 Manner of making allowances and charges.
- Section 74 Allowances not available: expenses of MPs and others.
- Section 75 Further restrictions on allowances.
- Section 76 Extension of section 75.
- Section 76A Special provision for finance lease cases.
- Section 76B Special provision for sale and leaseback cases.
- Section 77 Successions to trades: connected persons.
- Section 78 Succession to trades where no election made under section 77.
- Section 79 Effect of use partly for trade etc. and partly for other purposes.
- Section 79A Reduction in qualifying use.
- Section 80 Effect of subsidies towards wear and tear.
- Section 81 Effect of use after user not attracting capital allowances, or after receipt by way of gift.
- Section 82 Capital expenditure to which this Part does not apply.
- Section 82A Meaning of “finance lease”.
- Section 83 Other interpretative provisions.