Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)

http://www.legislation.gov.uk/ukpga/1990/1/part/II/chapter/VCapital Allowances Act 1990 (repealed)An Act to consolidate certain enactments relating to capital allowances.1990-03-19texttext/xmlenStatute Law Database2024-05-17Expert Participation2001-04-01Part II Machinery and PlantChapter V Leased Assets and Inexpensive Cars
39 Meaning of “qualifying purpose".

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40 Meaning of “short-term leasing" and “the requisite period".

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41 Writing-down allowances etc. for leased assets and inexpensive cars.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42 Assets leased outside the United Kingdom.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43 Joint lessees: new expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

44 Further provisions relating to joint lessees in cases involving new expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45 Joint lessees: old expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46 Recovery of excess relief: new expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

47 Recovery of excess relief: old expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

48 Information relating to allowances made in respect of new expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

49 Information relating to allowances made in respect of old expenditure.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

50 Interpretation of Chapter V.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Interpretation of Chapter
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