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Contents

Legislation

Finance Act 1993

Crossheading Capital allowances

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Section 113 Initial allowances: industrial buildings and structures.
Section 114 Initial allowances: agricultural buildings etc.
Section 115 First year allowances: machinery and plant.
Section 116 Leasing.
Section 117 Transactions between connected persons etc.

Capital allowances
First year allowances: machinery and plant.

Section 115 | First year allowances: machinery and plant.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed