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Legislation

Capital Allowances Act 1990 (repealed)

Crossheading Expenditure to which Chapter applies

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Section 38A Application of Chapter.
Section 38B Expenditure excluded from the application of the Chapter.
Section 38C Exclusion of Chapter where limit for individuals and partnerships not exceeded.
Section 38D Exclusion of Chapter where company’s limit not exceeded.

Expenditure to which Chapter applies
Exclusion of Chapter where limit for individuals and partnerships not exceeded.

Section 38C | Exclusion of Chapter where limit for individuals and partnerships not exceeded.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)