Chapter II ShipsF1
United Kingdom Repealed
- 30First-year allowances.
- 31Writing-down allowances.
- 32Ships not used in the actual trade.
- 33Exclusion of section 31.
- Balancing charges in respect of ship disposals et ceteralaetc.
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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)