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Legislation

Capital Allowances Act 1990 (repealed)

Chapter V Leased Assets and Inexpensive Cars

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Section 39 Meaning of “qualifying purpose".
Section 40 Meaning of “short-term leasing" and “the requisite period".
Section 41 Writing-down allowances etc. for leased assets and inexpensive cars.
Section 42 Assets leased outside the United Kingdom.
Section 43 Joint lessees: new expenditure.
Section 44 Further provisions relating to joint lessees in cases involving new expenditure.
Section 45 Joint lessees: old expenditure.
Section 46 Recovery of excess relief: new expenditure.
Section 47 Recovery of excess relief: old expenditure.
Section 48 Information relating to allowances made in respect of new expenditure.
Section 49 Information relating to allowances made in respect of old expenditure.
Section 50 Interpretation of Chapter V.

Chapter V · Leased Assets and Inexpensive Cars
Recovery of excess relief: new expenditure.

Section 46 | Recovery of excess relief: new expenditure.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)