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Capital Allowances Act 1990 (repealed)

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Changes over time for: Section 17A

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Version Superseded: 01/04/2001

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Status:

Point in time view as at 31/07/1997. This version of this provision has been superseded.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There are currently no known outstanding effects for the Capital Allowances Act 1990 (repealed), Section 17A. Help about Changes to Legislation

F1[17A Enterprise zones: exclusion of expenditure.U.K.

References in sections 1(1)(b), [F22A(5)(a)]], 6(1), 10A(1)(b) and 10B(1)(b) to expenditure incurred under a contract entered into at a time when the site of a building or structure is in an enterprise zone do not include any expenditure incurred under the contract if the expenditure is incurred more than 20 years after the site in question was first included in the enterprise zone.

Textual Amendments

F2Words in s. 17A inserted (27.7.1993 with effect as mentioned in s. 113(7) of the amending Act) by 1993 c. 34, s. 113(5)(7)

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