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Contents

Legislation

Capital Allowances Act 1990 (repealed)

Chapter VII Miscellaneous Expenditure

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Section 60 Machinery and plant on hire-purchase etc.
Section 60A Machinery and plant on hire-purchase etc.: fixtures.
Section 61 Machinery and plant on lease.
Section 62 Treatment of demolition costs.
Section 62AA Reuse etc. of offshore oil infrastructure
Section 62AB Meaning of “decommissioning expenditure” in section 62AA
Section 62AC Meaning of “offshore infrastructure” in section 62AA
Section 62A Special allowance for decommissioning costs related to offshore machinery or plant.
Section 62B Treatment of post-cessation abandonment expenditure related to offshore machinery or plant.
Section 63 Mineral extraction.
Section 64 Transfers of interests in oil fields.
Section 64A Production sharing contracts.
Section 65 Partnership using property of a partner.
Section 66 Building alterations connected with installation of machinery or plant.
Section 67 Expenditure on thermal insulation.
Section 67A Computer software.
Section 68 Exclusion of certain expenditure relating to films, tapes and discs.
Section 69 Expenditure on fire safety.
Section 70 Expenditure on safety at sports grounds.
Section 71 Security.
Section 72 Security: supplementary.

Chapter VII · Miscellaneous Expenditure
Machinery and plant on lease.

Section 61 | Machinery and plant on lease.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)