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Contents

Legislation

Capital Allowances Act 1990 (repealed)

Chapter I Agriculture

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Section 122 Allowances for expenditure incurred before 1st April 1986.
Section 123 Allowances for expenditure incurred after 31st March 1986.
Section 124 Expenditure qualifying for allowances.
Section 124A Initial allowances: contracts entered into between October 1992 and November 1993.
Section 124B Restriction on writing-down allowance where initial allowance made.
Section 125 Meaning of “major interest" and “the relevant interest".
Section 126 Transfers of relevant interest.
Section 127 Buildings etc. bought unused.
Section 127A Purchases of buildings and structures: cases involving initial allowances.
Section 128 Balancing allowances and charges.
Section 129 Balancing events.
Section 130 Restriction of balancing allowances on sale of buildings.

Chapter I · Agriculture
Meaning of “major interest" and “the relevant interest".

Section 125 | Meaning of “major interest" and “the relevant interest".

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)