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Part II Special Rules as to Expenditure Allowable in Respect of Fixed Assets and Dedicated Mobile Assets

  1. Interpretation
  2. Assets acquired etc. for two or more fields
  3. Brought-in assets
  4. Subsequent use of new asset otherwise than in connection with a taxable field
  5. Mobile assets becoming dedicated assets

Notes on Schedule 1

Modifications

C1

Sch. 1 modified by 1975 c. 22, Sch. 4 para. 2(1)(b) (as inserted (with effect where the transaction to which 1975 c. 22, Sch. 4 para. 2 applies takes place on or after 16.3.1993) by 1993 c. 34, s. 191(4)(6))