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Chapter I Allowances and Charges: General ProvisionsF1

United Kingdom Repealed

  1. 22First-year allowances: transitional relief for regional projects.
  2. 22AExpenditure of a small or medium-sized enterprise.
  3. 22AAExpenditure of a small enterprise.
  4. 22BWithdrawal of first-year allowance on change of use.
  5. 22CDisclosure of information in connection with first-year allowances.
  6. 23Information relating to first-year allowances.
  7. 24Writing-down allowances and balancing adjustments.
  8. 25Qualifying expenditure.
  9. 26The disposal value.
  10. 27Professions, employments, vocations etc.
  11. 28Investment companies.
  12. 28ASchedule A cases.
  13. 29Furnished holiday lettings.

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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)