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Legislation

Capital Allowances Act 1990 (repealed)

Crossheading Balancing charges in respect of ship disposals et ceteralaetc.

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Section 33A Deferment of balancing charge.
Section 33B Amount brought into account in respect of the old ship.
Section 33C Reimposition of deferred charge.
Section 33D Expenditure to which deferments attributed.
Section 33E Qualifying ships.
Section 33F Procedural provisions relating to deferred charges.

Balancing charges in respect of ship disposals et ceteralaetc.
Qualifying ships.

Section 33E | Qualifying ships.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)