http://www.legislation.gov.uk/ukpga/1990/1/part/II/chapter/VCapital Allowances Act 1990 (repealed)An Act to consolidate certain enactments relating to capital allowances.1990-03-19texttext/xmlenStatute Law Database2024-05-17Expert Participation2001-04-01 Part II Machinery and PlantChapter V Leased Assets and Inexpensive Cars Meaning of “qualifying purpose".39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “short-term leasing" and “the requisite period".40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Writing-down allowances <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> for leased assets and inexpensive cars.41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assets leased outside the United Kingdom.42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint lessees: new expenditure.43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Further provisions relating to joint lessees in cases involving new expenditure.44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint lessees: old expenditure.45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of excess relief: new expenditure.46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of excess relief: old expenditure.47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information relating to allowances made in respect of new expenditure.48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information relating to allowances made in respect of old expenditure.49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation of Chapter <Acronym Expansion="5">V.</Acronym>50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)
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Part II
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<Title> Machinery and Plant</Title>
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Writing-down allowances
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
for leased assets and inexpensive cars.
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<Title> Assets leased outside the United Kingdom.</Title>
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42
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<Title> Joint lessees: new expenditure.</Title>
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43
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<Title> Further provisions relating to joint lessees in cases involving new expenditure.</Title>
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44
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<Title> Joint lessees: old expenditure.</Title>
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45
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<Title> Recovery of excess relief: new expenditure.</Title>
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46
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<Title> Recovery of excess relief: old expenditure.</Title>
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47
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<Title> Information relating to allowances made in respect of new expenditure.</Title>
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48
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<Title> Information relating to allowances made in respect of old expenditure.</Title>
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49
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Interpretation of Chapter
<Acronym Expansion="5">V.</Acronym>
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repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/2" id="cg2cgyx03-00004" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="2" Title="Capital Allowances Act 2001">Capital Allowances Act 2001 (c. 2)</Citation>
,
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(with
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