Skip to content

Contents

Legislation

Finance Act 2003

Crossheading Capital allowances and related matters

Find in this level

Section 164 Avoidance affecting proceeds of balancing event
Section 165 Extension of first-year allowances for ICT expenditure by small enterprises
Section 166 Expenditure on software for sub-licensing
Section 167 First-year allowances for expenditure on environmentally beneficial plant or machinery
Section 168 Relief for research and development
Section 169 Tonnage tax: extension of capital allowance restrictions on lessors of ships

Capital allowances and related matters
Extension of first-year allowances for ICT expenditure by small enterprises

Section 165 | Extension of first-year allowances for ICT expenditure by small enterprises

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 165 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(b) (with s. 76(7)(8))