Chapter III Provisions Supplementary to Chapters I and IIF1

United Kingdom Repealed

1. 8Writing off of expenditure and meaning of “residue of expenditure".
2. 9Manner of making allowances and charges.
3. 10Purchases of buildings and structures.
4. 10APurchases of buildings and structures: special provision for enterprise zones.
5. 10BPurchases of buildings and structures in enterprise zones within two years of use.
6. 10CPurchases of buildings and structures: allowances under section 2A.
7. 10DArrangements affecting the value of the purchased interest.
8. 11Long leases.
9. 12Expenditure on repair of buildings.
10. 13Expenditure on sites for machinery and plant.
11. 14Sports pavilions.
12. 15Temporary disuse of industrial buildings or structures.
13. 15ZATemporary disuse: manner of making allowances and charges in certain cases.
14. 15ABalancing charge after cessation of trade.
15. 16Requisitioned land, holding over of leased land and other special cases.
16. 17Mining structures etc: balancing allowances carried back to earlier chargeable periods.
17. 17AEnterprise zones: exclusion of expenditure.
18. 18Definition of “industrial building or structure".
19. 19Meaning of “qualifying hotel".
20. 20Meaning of “the relevant interest".
21. 21Other interpretation of Part I.