Chapter VIII Supplementary ProvisionsF1

United Kingdom Repealed

1. 73Manner of making allowances and charges.
2. 74Allowances not available: expenses of MPs and others.
3. 75Further restrictions on allowances.
4. 76Extension of section 75.
5. 76ASpecial provision for finance lease cases.
6. 76BSpecial provision for sale and leaseback cases.
7. 77Successions to trades: connected persons.
8. 78Succession to trades where no election made under section 77.
9. 79Effect of use partly for trade etc. and partly for other purposes.
10. 79AReduction in qualifying use.
11. 80Effect of subsidies towards wear and tear.
12. 81Effect of use after user not attracting capital allowances, or after receipt by way of gift.
13. 82Capital expenditure to which this Part does not apply.
14. 82AMeaning of “finance lease”.
15. 83Other interpretative provisions.