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Legislation

Finance Act 1995

Crossheading Capital allowances: ships

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Section 94 Deferment of balancing charges in respect of ships.
Section 95 Reimposition of deferred charge.
Section 96 Ships in respect of which charge may be deferred.
Section 97 Procedural provisions relating to deferred charges.
Section 98 Deferred charges: commencement and transitional provisions.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Capital allowances: ships

Crossheading Capital allowances: ships

From legislation.gov.uk

Contents

Section 94 Deferment of balancing charges in respect of ships.
Section 95 Reimposition of deferred charge.
Section 96 Ships in respect of which charge may be deferred.
Section 97 Procedural provisions relating to deferred charges.
Section 98 Deferred charges: commencement and transitional provisions.