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Capital Allowances Act 1990 (repealed)

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Changes over time for: Section 149

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Version Superseded: 01/04/2001

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Point in time view as at 31/07/1997. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 1990 (repealed), Section 149. Help about Changes to Legislation

149 Companies not resident in the United Kingdom.U.K.

(1)Where a company not resident in the United Kingdom is within the charge to corporation tax in respect of one source of income and to income tax in respect of another source, then, in applying the provisions of this Act, allowances related to any source of income shall be given effect against income chargeable to the same tax as is chargeable on income from that source.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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