Section 40.to 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

Annotations

Textual amendments

F1

Ss. 40 to 54 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2.See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 197D(8)—calculation of taxed mileage profit: vehicles used by employees.