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Chapter II Writing-down Allowances, Balancing Allowances and Balancing ChargesF1

United Kingdom Repealed

  1. 3Writing-down allowances.
  2. 4Balancing allowances and balancing charges.
  3. 4ARealisation of capital value.
  4. 5Restriction of balancing allowances on sale of industrial buildings or structures.
  5. 6Buildings and structures (including hotels) in enterprise zones.
  6. 7Other hotels.

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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)