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Part I Industrial Buildings and Structures
Chapter II Writing-down Allowances, Balancing Allowances and Balancing Charges
Chapter III Provisions Supplementary to Chapters I and II
8. Writing off of expenditure and meaning of “residue of expenditure".
10A. Purchases of buildings and structures: special provision for enterprise zones.
10B. Purchases of buildings and structures in enterprise zones within two years of use.
10C.Purchases of buildings and structures: allowances under section 2A.
10D. Arrangements affecting the value of the purchased interest.
15ZA. Temporary disuse: manner of making allowances and charges in certain cases.
16. Requisitioned land, holding over of leased land and other special cases.
17. Mining structures etc: balancing allowances carried back to earlier chargeable periods.
Chapter V Leased Assets and Inexpensive Cars
40. Meaning of “short-term leasing" and “the requisite period".
41. Writing-down allowances etc. for leased assets and inexpensive cars.
44. Further provisions relating to joint lessees in cases involving new expenditure.
48. Information relating to allowances made in respect of new expenditure.
49. Information relating to allowances made in respect of old expenditure.
54. Expenditure included in consideration for acquisition of existing interest in land.
55. Expenditure incurred by incoming lessee: transfer of allowances.
56. Expenditure incurred by incoming lessee: lessor not entitled to allowances.
56A. Restriction on duplicate allowances under sections 54 and 56.
56C. Fixtures on which an allowance has been given under Part I.
56D. Fixtures on which an allowance has been given under Part VII.
57. Fixtures treated as ceasing to belong to particular persons.
Chapter VII Miscellaneous Expenditure
62AB. Meaning of “decommissioning expenditure” in section 62AA
62A. Special allowance for decommissioning costs related to offshore machinery or plant.
62B. Treatment of post-cessation abandonment expenditure related to offshore machinery or plant.
66. Building alterations connected with installation of machinery or plant.
68. Exclusion of certain expenditure relating to films, tapes and discs.
Part III Dwelling-houses Let on Assured Tenancies
87. Balancing allowances and charges and withdrawal of initial allowances in certain cases.
88. Dwelling-houses not continuously qualifying dwelling-houses.
89. Supplementary provisions where dwelling-house ceases to be a qualifying dwelling-house.
90. Writing off of expenditure and meaning of “residue of expenditure".
Part V Agricultural Buildings etc.
122. Allowances for expenditure incurred before 1st April 1986.
123. Allowances for expenditure incurred after 31st March 1986.
124A.Initial allowances: contracts entered into between October 1992 and November 1993.
124B. Restriction on writing-down allowance where initial allowance made.
125. Meaning of “major interest" and “the relevant interest".
127A.Purchases of buildings and structures: cases involving initial allowances.
130. Restriction of balancing allowances on sale of buildings.
Part VIII Supplementary Provisions
140. Income tax allowances and charges in taxing a trade etc.
142. Restriction of set-off of allowances against general income.
144. Corporation tax allowances and charges in taxing a trade.
150. Apportionment of consideration, and exchanges and surrenders of leasehold interests.
154. Allowances in respect of contributions to capital expenditure.
156. Meaning of “sale, insurance, salvage or compensation moneys".
158. Further provisions relating to sales without change of control or between connected persons.
159. Capital expenditure, capital sums and time when capital expenditure is incurred.
SCHEDULES