{
  "url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1985/schedule-27/part-VI.json",
  "legislation": "ukpga/1985/54",
  "legislation_title": "Finance Act 1985",
  "legislation_url": "https://openlegislation.uk/finance-act-1985",
  "path": "schedule/27/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "Income Tax and Corporation Tax: Capital Allowances",
  "text": "Chapter\nShort title\nExtent of repeal\n1968 c. 3.\nThe Capital Allowances Act 1968.\nSection 68(3A).Section 82(3).Section 94(5).\n1970 c. 10.\nThe Income and Corporation Taxes Act 1970.\nIn 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).\n1971 c. 68.\nThe Finance Act 1971.\nSection 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”.\n1972 c. 41.\nThe Finance Act 1972.\nSection 67(2)(b).\n1974 c. 30.\nThe Finance Act 1974.\nIn section 17(1), the words “and had been in use for the purposes of the trade”.\n1975 c. 7.\nThe Finance Act 1975.\nIn section 14(1), the words “and had been in use for the purposes of the trade”.\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nIn section 49(1), the words “and had been in use for the purposes of the trade”.\n1978 c. 42.\nThe Finance Act 1978.\nSection 39(2).\n1980 c. 48.\nThe Finance Act 1980.\nIn 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”.\n1982 c. 39.\nThe Finance Act 1982.\nIn Schedule 12, in paragraph 14, the words “and (3)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/54/schedule/27/part/VI",
    "retrieved_at": "2026-10-29T09:59:59.788314+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}