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Legislation
Finance Act 2003

Crossheading Capital allowances and related matters

  • 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
  1. Capital allowances and related matters
  2. Tonnage tax: extension of capital allowance restrictions on lessors of ships

Section 169 | Tonnage tax: extension of capital allowance restrictions on lessors of ships

From legislation.gov.uk

Schedule 32 to this Act (tonnage tax: restrictions on capital allowances for lessors of ships) has effect.

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