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Legislation

Capital Allowances Act 1990 (repealed)

Chapter III Limitations on Qualifying Expenditure etc.

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Section 110 Expenditure on the acquisition of land.
Section 111 Reduction of qualifying expenditure for premium relief.
Section 112 Restriction of disposal receipts.
Section 113 Assets formerly owned by traders.
Section 114 Assets previously acquired.
Section 115 Expenditure partly attributable to mineral exploration and access.
Section 116 Oil licences etc.
Section 117 Transfer of mineral assets within a group.
Section 118 Assets formerly owned by non-traders.
Section 118A Disposals of oil licences relating to undeveloped areas.

Chapter III · Limitations on Qualifying Expenditure etc.
Assets formerly owned by traders.

Section 113 | Assets formerly owned by traders.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)