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Legislation

Capital Allowances Act 1990 (repealed)

Part VII Scientific Research

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Section 136 Allowances for expenditure on scientific research not of a capital nature, and on payments to research associations, universities etc.
Section 137 Allowances for capital expenditure on scientific research.
Section 138 Assets ceasing to belong to traders.
Section 138A Disposal of oil licences etc.
Section 138B Disposal of oil licences: election for alternative tax treatment.
Section 139 Supplemental.

Part VII · Scientific Research
Disposal of oil licences: election for alternative tax treatment.

Section 138B | Disposal of oil licences: election for alternative tax treatment.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)