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Contents

Legislation

Capital Allowances Act 1990 (repealed)

Chapter III Provisions Supplementary to Chapters I and II

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Section 8 Writing off of expenditure and meaning of “residue of expenditure".
Section 9 Manner of making allowances and charges.
Section 10 Purchases of buildings and structures.
Section 10A Purchases of buildings and structures: special provision for enterprise zones.
Section 10B Purchases of buildings and structures in enterprise zones within two years of use.
Section 10C Purchases of buildings and structures: allowances under section 2A.
Section 10D Arrangements affecting the value of the purchased interest.
Section 11 Long leases.
Section 12 Expenditure on repair of buildings.
Section 13 Expenditure on sites for machinery and plant.
Section 14 Sports pavilions.
Section 15 Temporary disuse of industrial buildings or structures.
Section 15ZA Temporary disuse: manner of making allowances and charges in certain cases.
Section 15A Balancing charge after cessation of trade.
Section 16 Requisitioned land, holding over of leased land and other special cases.
Section 17 Mining structures etc: balancing allowances carried back to earlier chargeable periods.
Section 17A Enterprise zones: exclusion of expenditure.
Section 18 Definition of “industrial building or structure".
Section 19 Meaning of “qualifying hotel".
Section 20 Meaning of “the relevant interest".
Section 21 Other interpretation of Part I.

Chapter III · Provisions Supplementary to Chapters I and II
Meaning of “the relevant interest".

Section 20 | Meaning of “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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)