OpenLegislation

Part VI Income Tax and Corporation Tax: Capital Allowances

ChapterShort titleExtent of repeal
1968 c. 3.The Capital Allowances Act 1968.Section 68(3A).Section 82(3).Section 94(5).
1970 c. 10.The Income and Corporation Taxes Act 1970.In section 378(1), the words from “during” to “defined” and in the proviso the words “writing-down”.In section 378(1), in paragraph (c) of the proviso, the words “for the purposes of this subsection”.Section 378(3).Section 379.In section 386(1), the words “after 19th march 1968” and the words from “shall be made” to “discontinuance”.Section 386(9).Section 387(2).
1971 c. 68.The Finance Act 1971.Section 41(2).In section 44(1), paragraph (c) and the word “and” immediately preceding it.In section 50(4), the words from the beginning to “payable and”.In Schedule 8, in paragraph 5(1), the words “during that period”.In Schedule 8, in paragraph 6(5), paragraph (d).In Schedule 8, in paragraph 8, sub-paragraph (5) and the word “new” wherever occurring.In Schedule 8, in paragraph 10(2), in paragraph (a), the words from “immediately” to “the expenditure” and paragraph (b), except the final word “and”.
1972 c. 41.The Finance Act 1972.Section 67(2)(b).
1974 c. 30.The Finance Act 1974.In section 17(1), the words “and had been in use for the purposes of the trade”.
1975 c. 7.The Finance Act 1975.In section 14(1), the words “and had been in use for the purposes of the trade”.
1975 c. 45.The Finance (No. 2) Act 1975.In section 49(1), the words “and had been in use for the purposes of the trade”.
1978 c. 42.The Finance Act 1978.Section 39(2).
1980 c. 48.The Finance Act 1980.In section 65(2), in paragraph (a), the words from “immediately” to “brought into use”.In section 65(2), paragraph (b) except the final word “and”In section 71(1), the words “and had been in use for the purposes of the trade”.
1982 c. 39.The Finance Act 1982.In Schedule 12, in paragraph 14, the words “and (3)”.
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Notes on Schedule 27

Editorial notes

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Part of the text of ss. 67(2), 72(6), 90(3)-(5), 91(1) and (3), 92(2)(4), 96(1), Sch. 19 paras. 1(2)(3), 2(2), 3(3), 5(5)( a ), 20(2), Sch. 27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals that may have been made prior to 1.2.1991