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Legislation

Finance (No. 2) Act 1997

Crossheading Capital allowances for small and medium-sized businesses

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Section 42 Temporary first-year allowances.
Section 43 Expenditure of a small company or small business.

Capital allowances for small and medium-sized businesses
Temporary first-year allowances.

Section 42 | Temporary first-year allowances.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 42 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4