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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Capital Allowances Act 1990 (repealed)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.

Chapter II · Ships
Ships not used in the actual trade.

Section 32 | Ships not used in the actual trade.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)