http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/1991-07-25Capital Allowances Act 1990 (repealed)An Act to consolidate certain enactments relating to capital allowances.1990-03-19texttext/xmlenStatute Law Database2024-05-171991-07-25 SCHEDULESSCHEDULE 1 Consequential amendments Income and Corporation Taxes Act 1988 c. 181The Income and Corporation Taxes Act 1988 shall be amended in accordance with sub-paragraphs (2) to (43) below.2In section 32—ain subsection (1) for “Chapter II of the 1968 Act and Chapter I of Part III of the Finance Act 1971" and “those Chapters" there shall be substituted “Part II of the 1990 Act" and “that Part";bin subsection (3) for “sections 46 of the 1968 Act and 48 of the Finance Act 1971" there shall be substituted “section 73 of the 1990 Act";cin subsection (7) for “Chapter II of the 1968 Act or Chapter I of Part III of the Finance Act 1971" and “those Chapters" there shall be substituted “Part II of the 1990 Act" and “that Part"; anddin subsection (8) for “Chapter II of the 1968 Act or Chapter I of Part III of the Finance Act 1971, as the case may require." there shall be substituted “Part II of the 1990 Act.".3In section 33—ain subsection (1) for “the 1968 Act" and “section 69" there shall be substituted “the 1990 Act" and “section 133"; andbfor subsection (4) there shall be substituted—4Sections 141 and 145 of the 1990 Act shall apply as if this section were contained in Part V of that Act.4In section 75(4) for “section 306 of the 1970 Act (capital allowances for machinery and plant)" there shall be substituted “section 28 of the 1990 Act (capital allowances for investment and insurance companies)".5In section 87(7) for the words “section 60 of the 1968 Act" there shall be substituted “ Part IV of the 1990 Act in respect of expenditure falling within section 105(1)(b) of that Act".6In section 91(9) for “Section 84 of the 1968 Act" and “Part I" there shall be substituted “Section 153 of the 1990 Act" and “that Act".7In section 116(4)(b) for “46(1) of the Finance Act 1971" there shall be substituted “61(1) of the 1990 Act".8In section 117(1) and (2) for “71 of the 1968 Act" there shall be substituted “141 of the 1990 Act".9In section 118(1) and (2) for “74 of the 1968 Act" there shall be substituted “145 of the 1990 Act".10In section 198(2) for the words from “Chapter II" to “1971" there shall be substituted “Part II of the 1990 Act".11In section 242 for “section 74(3) of the 1968 Act" and “section 74(4) of the 1968 Act", in each place where they occur, there shall be substituted “section 145(3) of the 1990 Act" and “section 145(4) of the 1990 Act" respectively.12In section 359(3)(a) for the words from “Chapter II" to “1971" there shall be substituted “Part II of the 1990 Act".13In section 383—ain subsection (5) for “section 72 of the 1968 Act" and “section 70(4) of the 1968 Act" there shall be substituted “section 160 of the 1990 Act" and “section 140(4) of the 1990 Act"; andbin subsection (7) for “section 70(2) of the 1968 Act" there shall be substituted “section 140(2) of the 1990 Act".14In section 384(10) for the words following paragraph (b) there shall be substituted “and the Tax Acts shall have effect as if subsections (6) to (8) above were contained in Chapter V of Part II of the 1990 Act, and those subsections are without prejudice to section 142 of that Act."15In section 389—ain subsection (2) for “Schedule 13 to the Finance Act 1986", “section 15(1) of the 1968 Act" and “section 15(1)" there shall be substituted “Part IV of the 1990 Act", “section 17(1) of the 1990 Act" and “section 17(1)"; andbin subsection (6) for “Part I of the 1968 Act or Chapter I of Part III of the Finance Act 1971" there shall be substituted “the 1990 Act except Parts III, IV, V (other than section 122) and VII".16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17In section 395(1) for “within the meaning of Chapter I of Part III of the Finance Act 1971" there shall be substituted “within the meaning of Part II of the 1990 Act".18In section 397—ain subsection (5) for “section 72 of the 1968 Act" there shall be substituted “section 160 of the 1990 Act"; andbin subsection (7) for “section 73(2) of the 1968 Act" there shall be substituted “section 144(2) of the 1990 Act".19In section 400—ain subsection (2)(c) for “section 74(2) of the 1968 Act" there shall be substituted “section 145(2) of the 1990 Act";bin subsection (4) for “section 74(3) of the 1968 Act" there shall be substituted “section 145(3) of the 1990 Act"; andcin subsection (6) for “section 84 of the 1968 Act" there shall be substituted “section 153 of the 1990 Act".20In section 407 for “section 74(3) of the 1968 Act" (in both places) there shall be substituted “section 145(3) of the 1990 Act".21In section 411(10) for “section 87(3) of the 1968 Act" and “Part I of that Act" there shall be substituted “section 161(5) of the 1990 Act" and “that Act, except Parts III and VII,".22In section 492—ain subsection (5) for “section 71 of the 1968 Act" there shall be substituted “section 141 of the 1990 Act";bin subsection (6) for “section 74 of the 1968 Act" there shall be substituted “section 145 of the 1990 Act"; andcin subsection (7) for “section 74(1) of the 1968 Act" there shall be substituted “section 145(1) of the 1990 Act".23In section 495 —ain subsection (1)(b) for the words from “under Chapter I" to “plant)" there shall be substituted “Part I, II or VII of the 1990 Act (capital allowances relating to industrial buildings, machinery or plant and scientific research).";bin subsection (3)(b) for the words from “under Chapter I" to “1971" there shall be substituted “Part I, II or VII of the 1990 Act"; andcin subsection (7) for “84 or 95 of the 1968 Act" there shall be substituted “153 of the 1990 Act".24In section 497(2) and (5) for “ring fence income" there shall be substituted “ring fence profits".25In section 522(7) for “75 of the 1968 Act" there shall be substituted “146 of the 1990 Act".26In section 525(3) for “section 79 of the 1968 Act" there shall be substituted “section 152 of the 1990 Act".27In section 530(8) for “subsection (2) of section 75 of the 1968 Act" there shall be substituted “subsections (2) and (3) of section 146 of the 1990 Act" and for “it applies" there shall be substituted “they apply".28In section 532—ain subsection (1) for “Part I of the 1968 Act" there shall be substituted “the 1990 Act";bin subsection (2) for “Schedule 7 to the 1968 Act" there shall be substituted “sections 157 and 158 of the 1990 Act";cin subsection (3) for “Part I of the 1968 Act" and “paragraph 4(1)(a) of Schedule 7 to" there shall be substituted “the 1990 Act" and “section 158(1)(a) of" respectively;din subsection (4) for “section 82(1) of the 1968 Act" there shall be substituted “section 159(1) of the 1990 Act"; andein subsection (5) for “Part I of the 1968 Act", “that Part" and “section 78, together with Schedule 7 to that Act" there shall be substituted “the 1990 Act", “that Act" and “sections 157 and 158 of that Act" respectively.29In section 646(3) for the words from “under the" to “1968 Act)" there shall be substituted “under the 1990 Act (including enactments which under this Act are to be treated as contained in the 1990 Act)".30In section 577(1)(c) for “Chapter II of Part I of the 1968 Act and Chapter I of Part III of the Finance Act 1971" there shall be substituted “Part II of the 1990 Act."31In section 768(6) for “87(3) of the 1968 Act" there shall be substituted “161(5) of the 1990 Act".32In section 773(1) for “1968 Act and of Chapter I of Part III of the Finance Act 1971" there shall be substituted “1990 Act".33In section 781(9) for “45(2) of the Finance Act 1971" there shall be substituted “60(2) of the 1990 Act".34In section 828(4) after “Schedule 14" there shall be added “or section 22(6)(d) or 36(4)(d) of the 1990 Act"35In section 831(3) the following definition shall be added at the end—the 1990 Act” means the Capital Allowances Act 1990.36In section 832(1) for the definition of “the Capital Allowances Acts" there shall be substituted the following definition—the Capital Allowances Acts” means the Capital Allowances Act 1990, including enactments which under this Act are to be treated as contained in any Part of that Act, but excluding Part III of that Act;37In section 834(2) for “73 and 74 of the 1968 Act" there shall be substituted “144 and 145 of the 1990 Act".38In section 835(8)(c)—afor the words from “Part I" to “1971" there shall be substituted “Parts I to VI of the 1990 Act";bfor “71 of the 1968 Act" there shall be substituted “141 of the 1990 Act".39In Schedule 11—ain paragraph 8(a) for the words from “section 33" to “1971 Act") there shall be substituted “Part II of the 1990 Act";bin paragraph 8(b) for the words from “Chapter I" to “1971 Act" there shall be substituted “Part II of the 1990 Act".40In paragraph 1(6)(b) of Schedule 18—ain paragraph (i) for the words from “Chapter I" to “Act") there shall be substituted “Part II of the 1990 Act";bin paragraph (ii) for the words from “Chapter II" to “1971 Act" there shall be substituted “Part II of the 1990 Act";cin paragraph (iii) for “91 of the 1968 Act" there shall be substituted “137 of the 1990 Act".41In paragraph 6 of Schedule 21 in sub-paragraph (1)(a) for “Chapter I or Chapter II of Part I of the 1968 Act" there shall be substituted “Part I or II of the 1990 Act".42In Schedule 24—ain paragraph 10(1) for the words from “Chapter I" to “1971" and for “paragraph 7 of Schedule 8 to" there shall be substituted respectively “Part II of the 1990 Act" and “section 81 of";bin paragraph 10(2) for the words from “Chapter I" to “1971" there shall be substituted “Part II of the 1990 Act";cin paragraph 11(7) for the words from “Chapter I" to “Act 1971" there shall be substituted “Part I or II of the 1990 Act".43In Schedule 30 after paragraph 18 there shall be inserted—18A1This paragraph applies in any case where a person is entitled to a relief to which Part II of Schedule 9 to the Finance Act 1981 applies (income tax: stock relief) for a year of assessment and—ahe and the inspector have come to an agreement, in writing, as to the extent to which the relief is to be given effect in that year (whether by deduction from profits or gains or by discharge or repayment of tax, or both); andbno assessment giving effect to the relief is made for that year.2In a case to which this paragraph applies the relief shall be taken to have been given effect in the year of assessment in question, as if an assessment had been made, to the extent set out in the agreement mentioned in subsection (1) above.Sch. 1 para. 8(16) repealed (for losses incurred in accounting periods ending on or after 1.4.1991) by Finance Act 1991 (c. 31, SIF 63:1), s. 123, Sch. 19 Pt.V Note 4.
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<dc:title>Capital Allowances Act 1990 (repealed)</dc:title>
<dc:description>An Act to consolidate certain enactments relating to capital allowances.</dc:description>
<dc:date>1990-03-19</dc:date>
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<Title> SCHEDULES</Title>
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<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title> Consequential amendments</Title>
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<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/crossheading/income-and-corporation-taxes-act-1988-c-1/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/crossheading/income-and-corporation-taxes-act-1988-c-1" NumberOfProvisions="2" RestrictEndDate="1991-02-01" id="schedule-1-crossheading-income-and-corporation-taxes-act-1988-c-1">
<Title> Income and Corporation Taxes Act 1988 c. 1</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8" RestrictEndDate="1997-03-19" RestrictExtent="E+W+S+N.I." RestrictStartDate="1991-07-25" id="schedule-1-paragraph-8">
<Pnumber>8</Pnumber>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/1/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/1" id="schedule-1-paragraph-8-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Income and Corporation Taxes Act 1988 shall be amended in accordance with sub-paragraphs (2) to (43) below.</Text>
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<Pnumber>2</Pnumber>
<P2para>
<Text>In section 32—</Text>
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<P3para>
<Text>
in subsection (1) for “Chapter
<Acronym Expansion="2">II</Acronym>
of the 1968 Act and Chapter I of Part III of the Finance Act 1971" and “those Chapters" there shall be substituted “Part II of the 1990 Act" and “that Part";
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/2/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/2/b" id="schedule-1-paragraph-8-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (3) for “sections 46 of the 1968 Act and 48 of the Finance Act 1971" there shall be substituted “section 73 of the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/2/c/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/2/c" id="schedule-1-paragraph-8-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (7) for “Chapter II of the 1968 Act or Chapter I of Part III of the Finance Act 1971" and “those Chapters" there shall be substituted “Part II of the 1990 Act" and “that Part"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/2/d/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/2/d" id="schedule-1-paragraph-8-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in subsection (8) for “Chapter II of the 1968 Act or Chapter I of Part III of the Finance Act 1971, as the case may require." there shall be substituted “Part II of the 1990 Act.".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/3/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/3" id="schedule-1-paragraph-8-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In section 33—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/3/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/3/a" id="schedule-1-paragraph-8-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1) for “the 1968 Act" and “section 69" there shall be substituted “the 1990 Act" and “section 133"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/3/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/3/b" id="schedule-1-paragraph-8-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for subsection (4) there shall be substituted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>4</Pnumber>
<P2para>
<Text>Sections 141 and 145 of the 1990 Act shall apply as if this section were contained in Part V of that Act</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/4/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/4" id="schedule-1-paragraph-8-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In section 75(4) for “section 306 of the 1970 Act (capital allowances for machinery and plant)" there shall be substituted “section 28 of the 1990 Act (capital allowances for investment and insurance companies)".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/5/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/5" id="schedule-1-paragraph-8-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In section 87(7) for the words “section 60 of the 1968 Act" there shall be substituted “ Part IV of the 1990 Act in respect of expenditure falling within section 105(1)(b) of that Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/6/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/6" id="schedule-1-paragraph-8-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In section 91(9) for “Section 84 of the 1968 Act" and “Part I" there shall be substituted “Section 153 of the 1990 Act" and “that Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/7/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/7" id="schedule-1-paragraph-8-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In section 116(4)(b) for “46(1) of the Finance Act 1971" there shall be substituted “61(1) of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/8/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/8" id="schedule-1-paragraph-8-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>In section 117(1) and (2) for “71 of the 1968 Act" there shall be substituted “141 of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/9/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/9" id="schedule-1-paragraph-8-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>In section 118(1) and (2) for “74 of the 1968 Act" there shall be substituted “145 of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/10/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/10" id="schedule-1-paragraph-8-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>In section 198(2) for the words from “Chapter II" to “1971" there shall be substituted “Part II of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/11/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/11" id="schedule-1-paragraph-8-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>In section 242 for “section 74(3) of the 1968 Act" and “section 74(4) of the 1968 Act", in each place where they occur, there shall be substituted “section 145(3) of the 1990 Act" and “section 145(4) of the 1990 Act" respectively.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/12/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/12" id="schedule-1-paragraph-8-12">
<Pnumber>12</Pnumber>
<P2para>
<Text>In section 359(3)(a) for the words from “Chapter II" to “1971" there shall be substituted “Part II of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/13/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/13" id="schedule-1-paragraph-8-13">
<Pnumber>13</Pnumber>
<P2para>
<Text>In section 383—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/13/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/13/a" id="schedule-1-paragraph-8-13-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (5) for “section 72 of the 1968 Act" and “section 70(4) of the 1968 Act" there shall be substituted “section 160 of the 1990 Act" and “section 140(4) of the 1990 Act"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/13/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/13/b" id="schedule-1-paragraph-8-13-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (7) for “section 70(2) of the 1968 Act" there shall be substituted “section 140(2) of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/14/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/14" id="schedule-1-paragraph-8-14">
<Pnumber>14</Pnumber>
<P2para>
<Text>In section 384(10) for the words following paragraph (b) there shall be substituted “and the Tax Acts shall have effect as if subsections (6) to (8) above were contained in Chapter V of Part II of the 1990 Act, and those subsections are without prejudice to section 142 of that Act."</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/15/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/15" id="schedule-1-paragraph-8-15">
<Pnumber>15</Pnumber>
<P2para>
<Text>In section 389—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/15/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/15/a" id="schedule-1-paragraph-8-15-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (2) for “Schedule 13 to the Finance Act 1986", “section 15(1) of the 1968 Act" and “section 15(1)" there shall be substituted “Part IV of the 1990 Act", “section 17(1) of the 1990 Act" and “section 17(1)"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/15/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/15/b" id="schedule-1-paragraph-8-15-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
in subsection (6) for “Part I of the 1968 Act or Chapter I of Part III of the Finance Act 1971" there shall be substituted “the 1990 Act except Parts III,
<Acronym Expansion="4">IV</Acronym>
, V (other than section 122) and
<Acronym Expansion="7">VII</Acronym>
".
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/16/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/16" id="schedule-1-paragraph-8-16">
<Pnumber>
<CommentaryRef Ref="c2137675"/>
16
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/17/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/17" id="schedule-1-paragraph-8-17">
<Pnumber>17</Pnumber>
<P2para>
<Text>In section 395(1) for “within the meaning of Chapter I of Part III of the Finance Act 1971" there shall be substituted “within the meaning of Part II of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/18/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/18" id="schedule-1-paragraph-8-18">
<Pnumber>18</Pnumber>
<P2para>
<Text>In section 397—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/18/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/18/a" id="schedule-1-paragraph-8-18-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (5) for “section 72 of the 1968 Act" there shall be substituted “section 160 of the 1990 Act"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/18/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/18/b" id="schedule-1-paragraph-8-18-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (7) for “section 73(2) of the 1968 Act" there shall be substituted “section 144(2) of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/19/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/19" id="schedule-1-paragraph-8-19">
<Pnumber>19</Pnumber>
<P2para>
<Text>In section 400—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/19/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/19/a" id="schedule-1-paragraph-8-19-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (2)(c) for “section 74(2) of the 1968 Act" there shall be substituted “section 145(2) of the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/19/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/19/b" id="schedule-1-paragraph-8-19-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (4) for “section 74(3) of the 1968 Act" there shall be substituted “section 145(3) of the 1990 Act"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/19/c/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/19/c" id="schedule-1-paragraph-8-19-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (6) for “section 84 of the 1968 Act" there shall be substituted “section 153 of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/20/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/20" id="schedule-1-paragraph-8-20">
<Pnumber>20</Pnumber>
<P2para>
<Text>In section 407 for “section 74(3) of the 1968 Act" (in both places) there shall be substituted “section 145(3) of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/21/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/21" id="schedule-1-paragraph-8-21">
<Pnumber>21</Pnumber>
<P2para>
<Text>In section 411(10) for “section 87(3) of the 1968 Act" and “Part I of that Act" there shall be substituted “section 161(5) of the 1990 Act" and “that Act, except Parts III and VII,".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/22/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/22" id="schedule-1-paragraph-8-22">
<Pnumber>22</Pnumber>
<P2para>
<Text>In section 492—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/22/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/22/a" id="schedule-1-paragraph-8-22-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (5) for “section 71 of the 1968 Act" there shall be substituted “section 141 of the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/22/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/22/b" id="schedule-1-paragraph-8-22-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (6) for “section 74 of the 1968 Act" there shall be substituted “section 145 of the 1990 Act"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/22/c/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/22/c" id="schedule-1-paragraph-8-22-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (7) for “section 74(1) of the 1968 Act" there shall be substituted “section 145(1) of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/23/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/23" id="schedule-1-paragraph-8-23">
<Pnumber>23</Pnumber>
<P2para>
<Text>In section 495 —</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/23/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/23/a" id="schedule-1-paragraph-8-23-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1)(b) for the words from “under Chapter I" to “plant)" there shall be substituted “Part I, II or VII of the 1990 Act (capital allowances relating to industrial buildings, machinery or plant and scientific research).";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/23/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/23/b" id="schedule-1-paragraph-8-23-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (3)(b) for the words from “under Chapter I" to “1971" there shall be substituted “Part I, II or VII of the 1990 Act"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/23/c/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/23/c" id="schedule-1-paragraph-8-23-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (7) for “84 or 95 of the 1968 Act" there shall be substituted “153 of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/24/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/24" id="schedule-1-paragraph-8-24">
<Pnumber>24</Pnumber>
<P2para>
<Text>In section 497(2) and (5) for “ring fence income" there shall be substituted “ring fence profits".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/25/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/25" id="schedule-1-paragraph-8-25">
<Pnumber>25</Pnumber>
<P2para>
<Text>In section 522(7) for “75 of the 1968 Act" there shall be substituted “146 of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/26/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/26" id="schedule-1-paragraph-8-26">
<Pnumber>26</Pnumber>
<P2para>
<Text>In section 525(3) for “section 79 of the 1968 Act" there shall be substituted “section 152 of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/27/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/27" id="schedule-1-paragraph-8-27">
<Pnumber>27</Pnumber>
<P2para>
<Text>In section 530(8) for “subsection (2) of section 75 of the 1968 Act" there shall be substituted “subsections (2) and (3) of section 146 of the 1990 Act" and for “it applies" there shall be substituted “they apply".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/28/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/28" id="schedule-1-paragraph-8-28">
<Pnumber>28</Pnumber>
<P2para>
<Text>In section 532—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/28/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/28/a" id="schedule-1-paragraph-8-28-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in subsection (1) for “Part I of the 1968 Act" there shall be substituted “the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/28/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/28/b" id="schedule-1-paragraph-8-28-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in subsection (2) for “Schedule 7 to the 1968 Act" there shall be substituted “sections 157 and 158 of the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/28/c/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/28/c" id="schedule-1-paragraph-8-28-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in subsection (3) for “Part I of the 1968 Act" and “paragraph 4(1)(a) of Schedule 7 to" there shall be substituted “the 1990 Act" and “section 158(1)(a) of" respectively;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/28/d/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/28/d" id="schedule-1-paragraph-8-28-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>in subsection (4) for “section 82(1) of the 1968 Act" there shall be substituted “section 159(1) of the 1990 Act"; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/28/e/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/28/e" id="schedule-1-paragraph-8-28-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>in subsection (5) for “Part I of the 1968 Act", “that Part" and “section 78, together with Schedule 7 to that Act" there shall be substituted “the 1990 Act", “that Act" and “sections 157 and 158 of that Act" respectively.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/29/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/29" id="schedule-1-paragraph-8-29">
<Pnumber>29</Pnumber>
<P2para>
<Text>In section 646(3) for the words from “under the" to “1968 Act)" there shall be substituted “under the 1990 Act (including enactments which under this Act are to be treated as contained in the 1990 Act)".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/30/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/30" id="schedule-1-paragraph-8-30">
<Pnumber>30</Pnumber>
<P2para>
<Text>In section 577(1)(c) for “Chapter II of Part I of the 1968 Act and Chapter I of Part III of the Finance Act 1971" there shall be substituted “Part II of the 1990 Act."</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/31/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/31" id="schedule-1-paragraph-8-31">
<Pnumber>31</Pnumber>
<P2para>
<Text>In section 768(6) for “87(3) of the 1968 Act" there shall be substituted “161(5) of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/32/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/32" id="schedule-1-paragraph-8-32">
<Pnumber>32</Pnumber>
<P2para>
<Text>In section 773(1) for “1968 Act and of Chapter I of Part III of the Finance Act 1971" there shall be substituted “1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/33/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/33" id="schedule-1-paragraph-8-33">
<Pnumber>33</Pnumber>
<P2para>
<Text>In section 781(9) for “45(2) of the Finance Act 1971" there shall be substituted “60(2) of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/34/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/34" id="schedule-1-paragraph-8-34">
<Pnumber>34</Pnumber>
<P2para>
<Text>In section 828(4) after “Schedule 14" there shall be added “or section 22(6)(d) or 36(4)(d) of the 1990 Act"</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/35/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/35" id="schedule-1-paragraph-8-35">
<Pnumber>35</Pnumber>
<P2para>
<Text>In section 831(3) the following definition shall be added at the end—</Text>
<BlockText>
<Para>
<Text>
<Term id="term-the-1990-act">the 1990 Act</Term>
” means the Capital Allowances Act 1990.
</Text>
</Para>
</BlockText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/36/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/36" id="schedule-1-paragraph-8-36">
<Pnumber>36</Pnumber>
<P2para>
<Text>In section 832(1) for the definition of “the Capital Allowances Acts" there shall be substituted the following definition—</Text>
<BlockText>
<Para>
<Text>
<Term id="term-the-capital-allowances-acts">the Capital Allowances Acts</Term>
” means the Capital Allowances Act 1990, including enactments which under this Act are to be treated as contained in any Part of that Act, but excluding Part III of that Act;
</Text>
</Para>
</BlockText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/37/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/37" id="schedule-1-paragraph-8-37">
<Pnumber>37</Pnumber>
<P2para>
<Text>In section 834(2) for “73 and 74 of the 1968 Act" there shall be substituted “144 and 145 of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/38/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/38" id="schedule-1-paragraph-8-38">
<Pnumber>38</Pnumber>
<P2para>
<Text>In section 835(8)(c)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/38/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/38/a" id="schedule-1-paragraph-8-38-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
for the words from “Part I" to “1971" there shall be substituted “Parts I to
<Acronym Expansion="6">VI</Acronym>
of the 1990 Act";
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/38/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/38/b" id="schedule-1-paragraph-8-38-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for “71 of the 1968 Act" there shall be substituted “141 of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/39/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/39" id="schedule-1-paragraph-8-39">
<Pnumber>39</Pnumber>
<P2para>
<Text>In Schedule 11—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/39/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/39/a" id="schedule-1-paragraph-8-39-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph 8(a) for the words from “section 33" to “1971 Act") there shall be substituted “Part II of the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/39/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/39/b" id="schedule-1-paragraph-8-39-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph 8(b) for the words from “Chapter I" to “1971 Act" there shall be substituted “Part II of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/40/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/40" id="schedule-1-paragraph-8-40">
<Pnumber>40</Pnumber>
<P2para>
<Text>In paragraph 1(6)(b) of Schedule 18—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/40/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/40/a" id="schedule-1-paragraph-8-40-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (i) for the words from “Chapter I" to “Act") there shall be substituted “Part II of the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/40/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/40/b" id="schedule-1-paragraph-8-40-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph (ii) for the words from “Chapter II" to “1971 Act" there shall be substituted “Part II of the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/40/c/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/40/c" id="schedule-1-paragraph-8-40-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph (iii) for “91 of the 1968 Act" there shall be substituted “137 of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/41/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/41" id="schedule-1-paragraph-8-41">
<Pnumber>41</Pnumber>
<P2para>
<Text>In paragraph 6 of Schedule 21 in sub-paragraph (1)(a) for “Chapter I or Chapter II of Part I of the 1968 Act" there shall be substituted “Part I or II of the 1990 Act".</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/42/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/42" id="schedule-1-paragraph-8-42">
<Pnumber>42</Pnumber>
<P2para>
<Text>In Schedule 24—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/42/a/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/42/a" id="schedule-1-paragraph-8-42-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph 10(1) for the words from “Chapter I" to “1971" and for “paragraph 7 of Schedule 8 to" there shall be substituted respectively “Part II of the 1990 Act" and “section 81 of";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/42/b/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/42/b" id="schedule-1-paragraph-8-42-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraph 10(2) for the words from “Chapter I" to “1971" there shall be substituted “Part II of the 1990 Act";</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/42/c/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/42/c" id="schedule-1-paragraph-8-42-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in paragraph 11(7) for the words from “Chapter I" to “Act 1971" there shall be substituted “Part I or II of the 1990 Act".</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/schedule/1/paragraph/8/43/1991-07-25" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/schedule/1/paragraph/8/43" id="schedule-1-paragraph-8-43">
<Pnumber>43</Pnumber>
<P2para>
<Text>In Schedule 30 after paragraph 18 there shall be inserted—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="schedule" Format="default">
<P1>
<Pnumber>18A</Pnumber>
<P1para>
<P2>
<Pnumber>1</Pnumber>
<P2para>
<Text>This paragraph applies in any case where a person is entitled to a relief to which Part II of Schedule 9 to the Finance Act 1981 applies (income tax: stock relief) for a year of assessment and—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>he and the inspector have come to an agreement, in writing, as to the extent to which the relief is to be given effect in that year (whether by deduction from profits or gains or by discharge or repayment of tax, or both); and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>no assessment giving effect to the relief is made for that year.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>In a case to which this paragraph applies the relief shall be taken to have been given effect in the year of assessment in question, as if an assessment had been made, to the extent set out in the agreement mentioned in subsection (1) above.</Text>
</P2para>
</P2>
</P1para>
</P1>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c2137675" Type="F">
<Para>
<Text>
Sch. 1 para. 8(16) repealed
<Emphasis>(for losses incurred in accounting periods ending on or after 1.4.1991)</Emphasis>
by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="d20895e2" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 63:1)</Citation>
,
<CitationSubRef id="cc01220" CitationRef="d20895e2" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" SectionRef="section-123">s. 123</CitationSubRef>
,
<CitationSubRef id="cc01221" CitationRef="d20895e2" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/V" Operative="true" SectionRef="schedule-19-part-V">Sch. 19 Pt.V</CitationSubRef>
Note 4.
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>