Skip to content

Contents

Legislation

Finance Act 1994

Crossheading Capital allowances

Find in this level

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.

Capital allowances
Balancing charge on realisation of capital value.

Section 120 | Balancing charge on realisation of capital value.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 120 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, s. 580, Sch. 4