Chapter VII Miscellaneous ExpenditureF1

United Kingdom Repealed

1. 60Machinery and plant on hire-purchase etc.
2. 60AMachinery and plant on hire-purchase etc.: fixtures.
3. 61Machinery and plant on lease.
4. 62Treatment of demolition costs.
5. 62AAReuse etc. of offshore oil infrastructure
6. 62ABMeaning of “decommissioning expenditure” in section 62AA
7. 62ACMeaning of “offshore infrastructure” in section 62AA
8. 62ASpecial allowance for decommissioning costs related to offshore machinery or plant.
9. 62BTreatment of post-cessation abandonment expenditure related to offshore machinery or plant.
10. 63Mineral extraction.
11. 64Transfers of interests in oil fields.
12. 64AProduction sharing contracts.
13. 65Partnership using property of a partner.
14. 66Building alterations connected with installation of machinery or plant.
15. 67Expenditure on thermal insulation.
16. 67AComputer software.
17. 68Exclusion of certain expenditure relating to films, tapes and discs.
18. 69Expenditure on fire safety.
19. 70Expenditure on safety at sports grounds.
20. 71Security.
21. 72Security: supplementary.