OpenLegislation

Part VII Scientific ResearchF1

Repealed

  1. 136Allowances for expenditure on scientific research not of a capital nature, and on payments to research associations, universities etc.
  2. 137Allowances for capital expenditure on scientific research.
  3. 138Assets ceasing to belong to traders.
  4. 138ADisposal of oil licences etc.
  5. 138BDisposal of oil licences: election for alternative tax treatment.
  6. 139Supplemental.

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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)