Part 3 Capital allowancesF1
Repealed
- Introductory
- Provisions applying in relation to carried forward unrelieved qualifying expenditure
- Expenditure incurred in a relevant chargeable period not qualifying expenditure
- Excluded capital expenditure: subsequent treatment of asset
- Interpretation of this Part
Annotations
Textual amendments
- F1
Sch. 36 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 626, Sch. 3 (with Sch. 2)