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Legislation

Capital Allowances Act 1990 (repealed)

Chapter I Allowances and Charges

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Section 98 Writing-down and balancing allowances.
Section 99 Disposal receipts.
Section 100 Balancing charges: excess of allowances etc. over expenditure.
Section 101 Occasions of balancing allowances.
Section 102 Treatment of qualifying expenditure on mineral exploration and access.
Section 103 Demolition costs.
Section 104 Manner of making allowances and charges.

Chapter I · Allowances and Charges
Balancing charges: excess of allowances etc. over expenditure.

Section 100 | Balancing charges: excess of allowances etc. over expenditure.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)