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Balancing charges in respect of ship disposals et ceteralaetc. Balancing charges in respect of ship disposals et ceteralaetc.F1

United Kingdom Repealed

  1. 33ADeferment of balancing charge.
  2. 33BAmount brought into account in respect of the old ship.
  3. 33CReimposition of deferred charge.
  4. 33DExpenditure to which deferments attributed.
  5. 33EQualifying ships.
  6. 33FProcedural provisions relating to deferred charges.

Annotations

Textual amendments

F1

Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)