The Capital Allowances Act 1990 (c. 1) The Capital Allowances Act 1990 (c. 1) England and Wales Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 1 para. 40(2) repealed by Companies Act 2006 Sch. 16 Sch. 1 para. 52 repealed by Enterprise Act 2002 Sch. 26 53Paragraph 53 The Capital Allowances Act 1990 (c. 1)