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Contents

Legislation

Capital Allowances Act 1990 (repealed)

Part VIII Supplementary Provisions

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Section 140 Income tax allowances and charges in taxing a trade etc.
Section 141 Other income tax allowances.
Section 142 Restriction of set-off of allowances against general income.
Section 143 Tax agreements.
Section 144 Corporation tax allowances and charges in taxing a trade.
Section 145 Other corporation tax allowances.
Section 145A Corporation tax allowances: claims.
Section 146 Writing-down allowances under Parts V and VI.
Section 147 Exclusion of double allowances.
Section 148 Double allowances: transitional provisions.
Section 149 Companies not resident in the United Kingdom.
Section 150 Apportionment of consideration, and exchanges and surrenders of leasehold interests.
Section 151 Procedure on apportionments.
Section 152 Succession to trades etc.
Section 152A Insurance companies: transfers of business.
Section 152B Transfer of a UK trade.
Section 153 Subsidies, contributions etc.
Section 154 Allowances in respect of contributions to capital expenditure.
Section 155 Further provisions relating to capital contributions.
Section 156 Meaning of “sale, insurance, salvage or compensation moneys".
Section 157 Sales between connected persons etc.
Section 158 Further provisions relating to sales without change of control or between connected persons.
Section 159 Capital expenditure, capital sums and time when capital expenditure is incurred.
Section 159A Additional VAT liabilities and rebates.
Section 160 Meaning of “period of account”.
Section 161 Other interpretative provisions.
Section 162 Application to Scotland.
Section 163 Continuity and construction of enactments etc.
Section 164 Commencement, amendments and repeals.
Section 165 Short title.

Part VIII · Supplementary Provisions
Capital expenditure, capital sums and time when capital expenditure is incurred.

Section 159 | Capital expenditure, capital sums and time when capital 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)