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Legislation

Capital Allowances Act 1990 (repealed)

Chapter IV Supplementary Provisions

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Section 119 Transitional provisions relating to old expenditure.
Section 120 Time when expenditure is incurred.
Section 121 Interpretation of Part IV.

Chapter IV · Supplementary Provisions
Time when expenditure is incurred.

Section 120 | Time when expenditure is incurred.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)