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Legislation
Finance Act 1997

Crossheading Capital allowances

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

Section 85 | Schedule A cases etc.

From legislation.gov.uk

Schedule 15 to this Act (which makes provision in relation to capital allowances for cases where persons have income chargeable to tax under Schedule A or make lettings of furnished holiday accommodation in the United Kingdom) shall have effect.

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