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Contents

Legislation

Finance Act 2000

Crossheading Capital allowances

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Section 70 First year allowances for small or medium-sized enterprises.
Section 71 First year allowances for ICT expenditure by small enterprises.
Section 72 Expenditure of a small enterprise.
Section 73 Repeal of notification requirements.
Section 74 Pool for certain leased assets and inexpensive cars.
Section 75 Machinery and plant allowances for non-residents etc.
Section 76 Production animals.
Section 77 Sale and leaseback.
Section 78 Meaning of “fixture".
Section 79 Leased assets under the Affordable Warmth Programme.
Section 80 Fixtures and machinery and plant on hire-purchase etc.
Section 81 Production sharing contracts.

Capital allowances
Meaning of “fixture".

Section 78 | Meaning of “fixture".

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 78 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 13 (with Sch. 9 paras. 1-9, 22)