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Legislation

Finance Act 2003

Crossheading Capital allowances and related matters

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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
Expenditure on software for sub-licensing

Section 166 | Expenditure on software for sub-licensing

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 166 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(b) (with s. 76(7)(8))