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Legislation
Finance Act 2001

Crossheading Capital allowances

  • Section 65 Energy-saving plant and machinery
  • Section 66 Fixtures provided in connection with energy management services
  • Section 67 Conversion of parts of business premises into flats
  • Section 68 Decommissioning of offshore oil infrastructure
  • Section 69 Minor amendments
  1. Capital allowances
  2. Minor amendments

Section 69 | Minor amendments

From legislation.gov.uk

(1)Schedule 21 (which makes minor amendments to the Capital Allowances Act 2001 (c. 2) ) has effect.

(2)The amendments made by the Schedule have effect—

(a)for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2001, and

(b)for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2001.

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