Part VIII Supplementary ProvisionsF1

United Kingdom Repealed

1. 140Income tax allowances and charges in taxing a trade etc.
2. 141Other income tax allowances.
3. 142Restriction of set-off of allowances against general income.
4. 143Tax agreements.
5. 144Corporation tax allowances and charges in taxing a trade.
6. 145Other corporation tax allowances.
7. 145ACorporation tax allowances: claims.
8. 146Writing-down allowances under Parts V and VI.
9. 147Exclusion of double allowances.
10. 148Double allowances: transitional provisions.
11. 149Companies not resident in the United Kingdom.
12. 150Apportionment of consideration, and exchanges and surrenders of leasehold interests.
13. 151Procedure on apportionments.
14. 152Succession to trades etc.
15. 152AInsurance companies: transfers of business.
16. 152BTransfer of a UK trade.
17. 153Subsidies, contributions etc.
18. 154Allowances in respect of contributions to capital expenditure.
19. 155Further provisions relating to capital contributions.
20. 156Meaning of “sale, insurance, salvage or compensation moneys".
21. 157Sales between connected persons etc.
22. 158Further provisions relating to sales without change of control or between connected persons.
23. 159Capital expenditure, capital sums and time when capital expenditure is incurred.
24. 159AAdditional VAT liabilities and rebates.
25. 160Meaning of “period of account”.
26. 161Other interpretative provisions.
27. 162Application to Scotland.
28. 163Continuity and construction of enactments etc.
29. 164Commencement, amendments and repeals.
30. 165Short title.