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Legislation

Finance Act 1994

Crossheading Capital allowances

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Section 117 Expenditure on machinery or plant.
Section 118 Expenditure on machinery or plant: notification.
Section 119 Transactions between connected persons.
Section 120 Balancing charge on realisation of capital value.
Section 121 Used buildings etc. in enterprise zones.

Chapter I General
Crossheading Capital allowances

Crossheading Capital allowances

From legislation.gov.uk

Contents

Section 117 Expenditure on machinery or plant.
Section 118 Expenditure on machinery or plant: notification.
Section 119 Transactions between connected persons.
Section 120 Balancing charge on realisation of capital value.
Section 121 Used buildings etc. in enterprise zones.