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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.

Capital allowances: ships
Procedural provisions relating to deferred charges.

Section 97 | Procedural provisions relating to deferred charges.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 97 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579(1), 580, Sch. 4