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Legislation
Capital Allowances Act 2001

Chapter 9 Short-life assets

  • Section 83 Meaning of “short-life asset”
  • Section 84 Cases in which short-life asset treatment is ruled out
  • Section 85 Election for short-life asset treatment: procedure
  • Section 86 Short-life asset pool
  • Section 87 Short-life assets provided for leasing
  • Section 88 Sales at under-value
  • Section 89 Disposal to connected person
  1. Part 2 Plant and machinery allowances
  2. Chapter 9 Short-life assets

Chapter 9 Short-life assets

From legislation.gov.uk

Contents

  1. Section 83 Meaning of “short-life asset”
  2. Section 84 Cases in which short-life asset treatment is ruled out
  3. Section 85 Election for short-life asset treatment: procedure
  4. Section 86 Short-life asset pool
  5. Section 87 Short-life assets provided for leasing
  6. Section 88 Sales at under-value
  7. Section 89 Disposal to connected person
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