OpenLegislation

Chapter III Limitations on Qualifying Expenditure etc.F1

Repealed

  1. 110Expenditure on the acquisition of land.
  2. 111Reduction of qualifying expenditure for premium relief.
  3. 112Restriction of disposal receipts.
  4. 113Assets formerly owned by traders.
  5. 114Assets previously acquired.
  6. 115Expenditure partly attributable to mineral exploration and access.
  7. 116Oil licences etc.
  8. 117Transfer of mineral assets within a group.
  9. 118Assets formerly owned by non-traders.
  10. 118ADisposals of oil licences relating to undeveloped areas.

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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)