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Legislation

Capital Allowances Act 1990 (repealed)

Chapter VIII Supplementary Provisions

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Section 73 Manner of making allowances and charges.
Section 74 Allowances not available: expenses of MPs and others.
Section 75 Further restrictions on allowances.
Section 76 Extension of section 75.
Section 76A Special provision for finance lease cases.
Section 76B Special provision for sale and leaseback cases.
Section 77 Successions to trades: connected persons.
Section 78 Succession to trades where no election made under section 77.
Section 79 Effect of use partly for trade etc. and partly for other purposes.
Section 79A Reduction in qualifying use.
Section 80 Effect of subsidies towards wear and tear.
Section 81 Effect of use after user not attracting capital allowances, or after receipt by way of gift.
Section 82 Capital expenditure to which this Part does not apply.
Section 82A Meaning of “finance lease”.
Section 83 Other interpretative provisions.

Chapter VIII · Supplementary Provisions
Succession to trades where no election made under section 77.

Section 78 | Succession to trades where no election made under section 77.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)