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Contents

Legislation
Capital Allowances Act 2001

Crossheading List of provisions outside this Chapter about disposal values

  • Section 66 List of provisions outside this Chapter about disposal values
  1. List of provisions outside this Chapter about disposal values
  2. List of provisions outside this Chapter about disposal values

Section 66 | List of provisions outside this Chapter about disposal values

From legislation.gov.uk

The provisions of this Part referred to in section 60(1)(b) are—F1F2F3F4F5F6F7

Table
section 68hire-purchase etc.: disposal value on cessation of notional ownership
section 70Elong funding leases: disposal events and disposal values
sections 72 and 73grant of new software right: disposal value
. . .. . .
sections 88 and 89short-life assets: disposal at under-value or to connected person
section 104Especial rate expenditure: avoidance cases
sections 108, 111 and 114overseas leasing: disposal values in various cases
sections 132 and 143ships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred
section 171oil production sharing contracts: disposal values on cessation of ownership
sections 196 and 197fixtures: disposal values on cessation of notional ownership and in avoidance cases
section 208effect of significant reduction in use of plant or machinery for purposes of qualifying activity
section 208Acars: disposal value in avoidance cases
section 211effect of payment of partial depreciation subsidy
. . .. . .
section 218ZBdisposal of plant or machinery in avoidance cases
sections 228K to 228MDisposal of plant or machinery subject to lease where income retained
section 229hire-purchase: disposal values in finance leasing and anti-avoidance cases
sections 238 and 239additional VAT rebates

Notes

  1. F1

    Words in s. 66 inserted (with effect in accordance with Sch. 32 para. 8 to the amending Act) by Finance Act 2009 (c. 10), Sch. 32 para. 6

  2. F2

    S. 66 entry omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1), 29(2) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 18(a) (with Sch. 11 paras. 30-32)

  3. F3

    Words in s. 66 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 6

  4. F4

    Words in s. 66 inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 18(b) (with Sch. 11 paras. 30-32)

  5. F5

    S. 66 entry omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(5)

  6. F6

    Words in s. 66 inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(10)

  7. F7

    Words in s. 66 inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(2)

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