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Contents

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Capital Allowances Act 1990 (repealed)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
Restriction of balancing allowances on sale of industrial buildings or structures.

Section 5 | Restriction of balancing allowances on sale of industrial buildings or structures.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)