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Legislation

Capital Allowances Act 1990 (repealed)

Chapter I Allowances and Charges: General Provisions

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Section 22 First-year allowances: transitional relief for regional projects.
Section 22A Expenditure of a small or medium-sized enterprise.
Section 22AA Expenditure of a small enterprise.
Section 22B Withdrawal of first-year allowance on change of use.
Section 22C Disclosure of information in connection with first-year allowances.
Section 23 Information relating to first-year allowances.
Section 24 Writing-down allowances and balancing adjustments.
Section 25 Qualifying expenditure.
Section 26 The disposal value.
Section 27 Professions, employments, vocations etc.
Section 28 Investment companies.
Section 28A Schedule A cases.
Section 29 Furnished holiday lettings.

Chapter I · Allowances and Charges: General Provisions
Qualifying expenditure.

Section 25 | Qualifying expenditure.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)