Chapter IV Short-Life AssetsF1
Repealed
- 37Election for certain machinery or plant to be treated as short-life assets.
- 38Assets which cannot be treated as short-life assets.
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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)