Section 1 | Capital allowances
From legislation.gov.uk
(1)This Act provides for allowances in respect of capital expenditure (and for charges in connection with those allowances).
(2)The allowances for which this Act provides are those under—
(a) (plant and machinery allowances);
(aa) (structures and buildings allowances);F1
(b)RepealedF2
(ba) (business premises renovation allowances)F3
(c)RepealedF4
(ca)RepealedF5
(d) (mineral extraction allowances);
(e) (research and development allowances);
(f) (know-how allowances);
(g) (patent allowances);
(h) (dredging allowances);
(i) (assured tenancy allowances).
(3)This Act also provides for allowances in respect of contributions to expenditure incurred on plant or machinery... for the purposes of a mineral extraction trade or on dredging (see ).F6
(4)RepealedF7
(5)RepealedF7