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Legislation

Finance Act 2013

Crossheading Capital allowances

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Section 67 Allowances for energy-saving plant and machinery: Northern Ireland
Section 68 Cars with low carbon dioxide emissions
Section 69 Gas refuelling stations: extension of time limit for capital allowance
Section 70 First-year allowance to be available for ships and railway assets
Section 71 Restrictions on buying capital allowances
Section 72 Hire cars for disabled persons
Section 73 Contribution allowances: plant and machinery

Capital allowances
Allowances for energy-saving plant and machinery: Northern Ireland

Section 67 | Allowances for energy-saving plant and machinery: Northern Ireland

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 67 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(x)(a)