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Legislation

Capital Allowances Act 1990 (repealed)

Chapter II Writing-down Allowances, Balancing Allowances and Balancing Charges

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Section 3 Writing-down allowances.
Section 4 Balancing allowances and balancing charges.
Section 4A Realisation of capital value.
Section 5 Restriction of balancing allowances on sale of industrial buildings or structures.
Section 6 Buildings and structures (including hotels) in enterprise zones.
Section 7 Other hotels.

Chapter II · Writing-down Allowances, Balancing Allowances and Balancing Charges
Balancing allowances and balancing charges.

Section 4 | Balancing allowances and balancing charges.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)