{ "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed", "json_url": "https://openlegislation.uk/capital-allowances-act-1990-repealed.json", "id": "ukpga/1990/1", "title": "Capital Allowances Act 1990 (repealed)", "short_title": "Capital Allowances Act 1990", "long_title": "An Act to consolidate certain enactments relating to capital allowances.", "citation": "1990 c. 1", "type": "ukpga", "year": "1990", "number": "1", "version": "current", "date": "1990-03-19", "revised": true, "valid_from": "2001-04-01", "extent": "E+W+S+N.I.", "unapplied_effects": 4, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/I", "kind": "part", "number": "I", "heading": "Industrial Buildings and Structures", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "part/I/chapter/I", "kind": "chapter", "number": "I", "heading": "Initial Allowances", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I" }, { "path": "section/1", "kind": "section", "number": "1", "heading": "Buildings and structures in enterprise zones.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-1", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/I" }, { "path": "section/2", "kind": "section", "number": "2", "heading": "Transitional relief for regional projects.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-2", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/I" }, { "path": "section/2A", "kind": "section", "number": "2A", "heading": "Initial allowances: contracts entered into between October 1992 and November 1993.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-2A", "extent": null, "status": "repealed", "parent": "part/I/chapter/I" }, { "path": "part/I/chapter/II", "kind": "chapter", "number": "II", "heading": "Writing-down Allowances, Balancing Allowances and Balancing Charges", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I" }, { "path": "section/3", "kind": "section", "number": "3", "heading": "Writing-down allowances.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-3", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/II" }, { "path": "section/4", "kind": "section", "number": "4", "heading": "Balancing allowances and balancing charges.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/II" }, { "path": "section/4A", "kind": "section", "number": "4A", "heading": "Realisation of capital value.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-4A", "extent": null, "status": "repealed", "parent": "part/I/chapter/II" }, { "path": "section/5", "kind": "section", "number": "5", "heading": "Restriction of balancing allowances on sale of industrial buildings or structures.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-5", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/II" }, { "path": "section/6", "kind": "section", "number": "6", "heading": "Buildings and structures (including hotels) in enterprise zones.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-6", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/II" }, { "path": "section/7", "kind": "section", "number": "7", "heading": "Other hotels.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-7", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/II" }, { "path": "part/I/chapter/III", "kind": "chapter", "number": "III", "heading": "Provisions Supplementary to Chapters I and II", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I" }, { "path": "section/8", "kind": "section", "number": "8", "heading": "Writing off of expenditure and meaning of “residue of expenditure\".", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-8", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/9", "kind": "section", "number": "9", "heading": "Manner of making allowances and charges.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-9", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/10", "kind": "section", "number": "10", "heading": "Purchases of buildings and structures.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-10", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/10A", "kind": "section", "number": "10A", "heading": "Purchases of buildings and structures: special provision for enterprise zones.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-10A", "extent": null, "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/10B", "kind": "section", "number": "10B", "heading": "Purchases of buildings and structures in enterprise zones within two years of use.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-10B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/10C", "kind": "section", "number": "10C", "heading": "Purchases of buildings and structures: allowances under section 2A.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-10C", "extent": null, "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/10D", "kind": "section", "number": "10D", "heading": "Arrangements affecting the value of the purchased interest.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-10D", "extent": null, "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/11", "kind": "section", "number": "11", "heading": "Long leases.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-11", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/12", "kind": "section", "number": "12", "heading": "Expenditure on repair of buildings.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-12", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/13", "kind": "section", "number": "13", "heading": "Expenditure on sites for machinery and plant.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-13", "extent": null, "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/14", "kind": "section", "number": "14", "heading": "Sports pavilions.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-14", "extent": null, "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/15", "kind": "section", "number": "15", "heading": "Temporary disuse of industrial buildings or structures.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-15", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/15ZA", "kind": "section", "number": "15ZA", "heading": "Temporary disuse: manner of making allowances and charges in certain cases.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-15ZA", "extent": null, "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/15A", "kind": "section", "number": "15A", "heading": "Balancing charge after cessation of trade.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-15A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/16", "kind": "section", "number": "16", "heading": "Requisitioned land, holding over of leased land and other special cases.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-16", "extent": null, "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/17", "kind": "section", "number": "17", "heading": "Mining structures etc: balancing allowances carried back to earlier chargeable periods.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-17", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/17A", "kind": "section", "number": "17A", "heading": "Enterprise zones: exclusion of expenditure.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-17A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/18", "kind": "section", "number": "18", "heading": "Definition of “industrial building or structure\".", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-18", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/19", "kind": "section", "number": "19", "heading": "Meaning of “qualifying hotel\".", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-19", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/20", "kind": "section", "number": "20", "heading": "Meaning of “the relevant interest\".", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-20", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "section/21", "kind": "section", "number": "21", "heading": "Other interpretation of Part I.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-21", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/I/chapter/III" }, { "path": "part/II", "kind": "part", "number": "II", "heading": "Machinery and Plant", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "part/II/chapter/I", "kind": "chapter", "number": "I", "heading": "Allowances and Charges: General Provisions", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "section/22", "kind": "section", "number": "22", "heading": "First-year allowances: transitional relief for regional projects.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-22", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/22A", "kind": "section", "number": "22A", "heading": "Expenditure of a small or medium-sized enterprise.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-22A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/22AA", "kind": "section", "number": "22AA", "heading": "Expenditure of a small enterprise.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-22AA", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/22B", "kind": "section", "number": "22B", "heading": "Withdrawal of first-year allowance on change of use.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-22B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/22C", "kind": "section", "number": "22C", "heading": "Disclosure of information in connection with first-year allowances.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-22C", "extent": null, "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/23", "kind": "section", "number": "23", "heading": "Information relating to first-year allowances.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-23", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/24", "kind": "section", "number": "24", "heading": "Writing-down allowances and balancing adjustments.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-24", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/25", "kind": "section", "number": "25", "heading": "Qualifying expenditure.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-25", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/26", "kind": "section", "number": "26", "heading": "The disposal value.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-26", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/27", "kind": "section", "number": "27", "heading": "Professions, employments, vocations etc.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-27", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/28", "kind": "section", "number": "28", "heading": "Investment companies.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-28", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/28A", "kind": "section", "number": "28A", "heading": "Schedule A cases.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-28A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/29", "kind": "section", "number": "29", "heading": "Furnished holiday lettings.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-29", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "part/II/chapter/II", "kind": "chapter", "number": "II", "heading": "Ships", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "section/30", "kind": "section", "number": "30", "heading": "First-year allowances.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-30", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/II" }, { "path": "section/31", "kind": "section", "number": "31", "heading": "Writing-down allowances.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-31", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/II" }, { "path": "section/32", "kind": "section", "number": "32", "heading": "Ships not used in the actual trade.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-32", "extent": null, "status": "repealed", "parent": "part/II/chapter/II" }, { "path": "section/33", "kind": "section", "number": "33", "heading": "Exclusion of section 31.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-33", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/II" }, { "path": "chapter/II/crossheading/balancing-charges-in-respect-of-ship-disposals-etc", "kind": "crossheading", "number": null, "heading": "Balancing charges in respect of ship disposals et ceteralaetc.", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/II" }, { "path": "section/33A", "kind": "section", "number": "33A", "heading": "Deferment of balancing charge.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-33A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/II/crossheading/balancing-charges-in-respect-of-ship-disposals-etc" }, { "path": "section/33B", "kind": "section", "number": "33B", "heading": "Amount brought into account in respect of the old ship.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-33B", "extent": null, "status": "repealed", "parent": "chapter/II/crossheading/balancing-charges-in-respect-of-ship-disposals-etc" }, { "path": "section/33C", "kind": "section", "number": "33C", "heading": "Reimposition of deferred charge.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-33C", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/II/crossheading/balancing-charges-in-respect-of-ship-disposals-etc" }, { "path": "section/33D", "kind": "section", "number": "33D", "heading": "Expenditure to which deferments attributed.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-33D", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/II/crossheading/balancing-charges-in-respect-of-ship-disposals-etc" }, { "path": "section/33E", "kind": "section", "number": "33E", "heading": "Qualifying ships.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-33E", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/II/crossheading/balancing-charges-in-respect-of-ship-disposals-etc" }, { "path": "section/33F", "kind": "section", "number": "33F", "heading": "Procedural provisions relating to deferred charges.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-33F", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/II/crossheading/balancing-charges-in-respect-of-ship-disposals-etc" }, { "path": "part/II/chapter/III", "kind": "chapter", "number": "III", "heading": "Expensive Motor Cars", "url": null, "extent": null, "status": "repealed", "parent": "part/II" }, { "path": "section/34", "kind": "section", "number": "34", "heading": "Writing-down allowances etc.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-34", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/III" }, { "path": "section/35", "kind": "section", "number": "35", "heading": "Contributions to expenditure, and hiring of cars.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-35", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/III" }, { "path": "section/36", "kind": "section", "number": "36", "heading": "Definition of “motor car\", etc.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-36", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/III" }, { "path": "part/II/chapter/IV", "kind": "chapter", "number": "IV", "heading": "Short-Life Assets", "url": null, "extent": null, "status": "repealed", "parent": "part/II" }, { "path": "section/37", "kind": "section", "number": "37", "heading": "Election for certain machinery or plant to be treated as short-life assets.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-37", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/IV" }, { "path": "section/38", "kind": "section", "number": "38", "heading": "Assets which cannot be treated as short-life assets.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-38", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/IV" }, { "path": "part/II/chapter/IVA", "kind": "chapter", "number": "IVA", "heading": "Long-life assets", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II" }, { "path": "part/II/chapter/IVA/crossheading/expenditure-to-which-chapter-applies", "kind": "crossheading", "number": null, "heading": "Expenditure to which Chapter applies", "url": null, "extent": null, "status": "repealed", "parent": "part/II/chapter/IVA" }, { "path": "section/38A", "kind": "section", "number": "38A", "heading": "Application of Chapter.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-38A", "extent": null, "status": "repealed", "parent": "part/II/chapter/IVA/crossheading/expenditure-to-which-chapter-applies" }, { "path": "section/38B", "kind": "section", "number": "38B", "heading": "Expenditure excluded from the application of the Chapter.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-38B", "extent": null, "status": "repealed", "parent": "part/II/chapter/IVA/crossheading/expenditure-to-which-chapter-applies" }, { "path": "section/38C", "kind": "section", "number": "38C", "heading": "Exclusion of Chapter where limit for individuals and partnerships not exceeded.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-38C", "extent": null, "status": "repealed", "parent": "part/II/chapter/IVA/crossheading/expenditure-to-which-chapter-applies" }, { "path": "section/38D", "kind": "section", "number": "38D", "heading": "Exclusion of Chapter where company’s limit not exceeded.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-38D", "extent": null, "status": "repealed", "parent": "part/II/chapter/IVA/crossheading/expenditure-to-which-chapter-applies" }, { "path": "part/II/chapter/IVA/crossheading/rules-applying-to-expenditure-on-longlife-assets", "kind": "crossheading", "number": null, "heading": "Rules applying to expenditure on long-life assets", "url": null, 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and charges.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-104", "extent": null, "status": "repealed", "parent": "part/IV/chapter/I" }, { "path": "part/IV/chapter/II", "kind": "chapter", "number": "II", "heading": "Qualifying Expenditure", "url": null, "extent": null, "status": "repealed", "parent": "part/IV" }, { "path": "section/105", "kind": "section", "number": "105", "heading": "General provisions.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-105", "extent": null, "status": "repealed", "parent": "part/IV/chapter/II" }, { "path": "section/106", "kind": "section", "number": "106", "heading": "Pre-trading expenditure on machinery or plant which is sold etc.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-106", "extent": null, "status": "repealed", "parent": "part/IV/chapter/II" }, { "path": "section/107", "kind": "section", "number": "107", "heading": "Pre-trading exploration expenditure.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-107", "extent": null, "status": "repealed", "parent": "part/IV/chapter/II" }, { "path": "section/108", "kind": "section", "number": "108", "heading": "Contributions by mining concerns to public services etc. outside the United Kingdom.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-108", "extent": null, "status": "repealed", "parent": "part/IV/chapter/II" }, { "path": "section/109", "kind": "section", "number": "109", "heading": "Restoration expenditure.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-109", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/II" }, { "path": "part/IV/chapter/III", "kind": "chapter", "number": "III", "heading": "Limitations on Qualifying Expenditure etc.", "url": null, "extent": null, "status": "repealed", "parent": "part/IV" }, { "path": "section/110", "kind": "section", "number": "110", "heading": "Expenditure on the acquisition of land.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-110", "extent": null, "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/111", "kind": "section", "number": "111", "heading": "Reduction of qualifying expenditure for premium relief.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-111", "extent": null, "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/112", "kind": "section", "number": "112", "heading": "Restriction of disposal receipts.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-112", "extent": null, "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/113", "kind": "section", "number": "113", "heading": "Assets formerly owned by traders.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-113", "extent": null, "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/114", "kind": "section", "number": "114", "heading": "Assets previously acquired.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-114", "extent": null, "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/115", "kind": "section", "number": "115", "heading": "Expenditure partly attributable to mineral exploration and access.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-115", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/116", "kind": "section", "number": "116", "heading": "Oil licences etc.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-116", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/117", "kind": "section", "number": "117", "heading": "Transfer of mineral assets within a group.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-117", "extent": null, "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/118", "kind": "section", "number": "118", "heading": "Assets formerly owned by non-traders.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-118", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "section/118A", "kind": "section", "number": "118A", "heading": "Disposals of oil licences relating to undeveloped areas.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-118A", "extent": null, "status": "repealed", "parent": "part/IV/chapter/III" }, { "path": "part/IV/chapter/IV", "kind": "chapter", "number": "IV", "heading": "Supplementary Provisions", "url": null, "extent": null, "status": "repealed", "parent": "part/IV" }, { "path": "section/119", "kind": "section", "number": "119", "heading": 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"Agriculture", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V" }, { "path": "section/122", "kind": "section", "number": "122", "heading": "Allowances for expenditure incurred before 1st April 1986.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-122", "extent": null, "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/123", "kind": "section", "number": "123", "heading": "Allowances for expenditure incurred after 31st March 1986.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-123", "extent": null, "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/124", "kind": "section", "number": "124", "heading": "Expenditure qualifying for allowances.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-124", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/124A", "kind": "section", "number": "124A", "heading": "Initial allowances: contracts entered into between October 1992 and November 1993.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-124A", "extent": null, "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/124B", "kind": "section", "number": "124B", "heading": "Restriction on writing-down allowance where initial allowance made.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-124B", "extent": null, "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/125", "kind": "section", "number": "125", "heading": "Meaning of “major interest\" and “the relevant interest\".", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-125", "extent": null, "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/126", "kind": "section", "number": "126", "heading": "Transfers of relevant interest.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-126", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/127", "kind": "section", "number": "127", "heading": "Buildings etc. bought unused.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-127", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/127A", "kind": "section", "number": "127A", "heading": "Purchases of buildings and structures: cases involving initial allowances.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-127A", "extent": null, "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/128", "kind": "section", "number": "128", "heading": "Balancing allowances and charges.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-128", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/129", "kind": "section", "number": "129", "heading": "Balancing events.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-129", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/130", "kind": "section", "number": "130", "heading": "Restriction of balancing allowances on sale of buildings.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-130", "extent": null, "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "part/V/chapter/II", "kind": "chapter", "number": "II", "heading": "Forestry", "url": null, "extent": null, "status": "repealed", "parent": "part/V" }, { "path": "section/131", "kind": "section", "number": "131", "heading": "Forestry: transitional provisions.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-131", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/II" }, { "path": "part/V/chapter/III", "kind": "chapter", "number": "III", "heading": "Supplemental", "url": null, "extent": null, "status": "repealed", "parent": "part/V" }, { "path": "section/132", "kind": "section", "number": "132", "heading": "Manner of making allowances and charges.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-132", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/III" }, { "path": "section/133", "kind": "section", "number": "133", "heading": "Interpretation of Part V.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-133", "extent": null, "status": "repealed", "parent": "part/V/chapter/III" }, { "path": "part/VI", "kind": "part", "number": "VI", "heading": "Dredging", "url": null, "extent": null, "status": "repealed", "parent": null }, { "path": "section/134", "kind": "section", "number": "134", "heading": "Allowances for expenditure on dredging.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-134", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VI" }, { "path": "section/135", "kind": "section", "number": "135", "heading": "Interpretation of Part VI.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-135", "extent": null, "status": "repealed", "parent": "part/VI" }, { "path": "part/VII", "kind": "part", "number": "VII", "heading": "Scientific Research", "url": null, "extent": null, "status": "repealed", "parent": null }, { "path": "section/136", "kind": "section", "number": "136", "heading": "Allowances for expenditure on scientific research not of a capital nature, and on payments to research associations, universities etc.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-136", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII" }, { "path": "section/137", "kind": "section", "number": "137", "heading": "Allowances for capital expenditure on scientific research.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-137", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII" }, { "path": "section/138", "kind": "section", "number": "138", "heading": "Assets ceasing to belong to traders.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-138", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII" }, { "path": "section/138A", "kind": "section", "number": "138A", "heading": "Disposal of oil licences etc.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-138A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII" }, { "path": "section/138B", "kind": "section", "number": "138B", "heading": "Disposal of oil licences: election for alternative tax treatment.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-138B", "extent": null, "status": "repealed", "parent": "part/VII" }, { "path": "section/139", "kind": "section", "number": "139", "heading": "Supplemental.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-139", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VII" }, { "path": "part/VIII", "kind": "part", "number": "VIII", "heading": "Supplementary Provisions", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "section/140", "kind": "section", "number": "140", "heading": "Income tax allowances and charges in taxing a trade etc.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-140", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII" }, { "path": "section/141", "kind": "section", "number": "141", "heading": "Other income tax allowances.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-141", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII" }, { "path": "section/142", "kind": "section", "number": "142", "heading": "Restriction of set-off of allowances against general income.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-142", "extent": null, "status": "repealed", "parent": "part/VIII" }, { "path": "section/143", "kind": "section", "number": "143", "heading": "Tax agreements.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-143", "extent": null, "status": "repealed", "parent": "part/VIII" }, { "path": "section/144", "kind": "section", "number": "144", "heading": "Corporation tax allowances and charges in taxing a trade.", "url": "https://openlegislation.uk/capital-allowances-act-1990-repealed/section-144", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII" }, { "path": "section/145", "kind": "section", "number": "145", "heading": "Other corporation tax allowances.", "url": 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