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Legislation

Finance Act 1997

Crossheading Capital allowances

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Section 84 Writing-down allowances on long-life assets.
Section 85 Schedule A cases etc.
Section 86 Capital allowances on fixtures.

Part V Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Capital allowances

Crossheading Capital allowances

From legislation.gov.uk

Contents

Section 84 Writing-down allowances on long-life assets.
Section 85 Schedule A cases etc.
Section 86 Capital allowances on fixtures.