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Legislation

Capital Allowances Act 1990 (repealed)

Crossheading Rules applying to expenditure on long-life assets

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Section 38E Separate pools for expenditure on long-life assets.
Section 38F Modifications applying to pools for long-life assets.
Section 38G Disposal value of long-life assets.

Rules applying to expenditure on long-life assets
Separate pools for expenditure on long-life assets.

Section 38E | Separate pools for expenditure on long-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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)