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Chapter I Allowances and ChargesF1

Repealed

  1. 98Writing-down and balancing allowances.
  2. 99Disposal receipts.
  3. 100Balancing charges: excess of allowances etc. over expenditure.
  4. 101Occasions of balancing allowances.
  5. 102Treatment of qualifying expenditure on mineral exploration and access.
  6. 103Demolition costs.
  7. 104Manner of making allowances and charges.

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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)