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Contents

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.

Capital allowances
Used buildings etc. in enterprise zones.

Section 121 | Used buildings etc. in enterprise zones.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 121 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, s. 580, Sch. 4