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Legislation

Capital Allowances Act 1990 (repealed)

Chapter IV Short-Life Assets

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Section 37 Election for certain machinery or plant to be treated as short-life assets.
Section 38 Assets which cannot be treated as short-life assets.

Chapter IV · Short-Life Assets
Assets which cannot be treated as short-life assets.

Section 38 | Assets which cannot be treated as short-life assets.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)