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Legislation

Capital Allowances Act 1990 (repealed)

Chapter II Ships

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Section 30 First-year allowances.
Section 31 Writing-down allowances.
Section 32 Ships not used in the actual trade.
Section 33 Exclusion of section 31.
Crossheading Balancing charges in respect of ship disposals et ceteralaetc.

Capital Allowances Act 1990 (repealed)
Chapter II · Ships

Section 31 | Writing-down allowances.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by , (with )

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