S. 17A inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 70, Sch. 13 paras. 10, 16.

Words 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)

Pt. 1 modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 22(2)

Pt. 1 power to apply (with modifications) conferred (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1)(f), Sch. 7 para. 13(2) (with Sch. 7 para. 13(3))

http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31Capital Allowances Act 1990 (repealed)An Act to consolidate certain enactments relating to capital allowances.1990-03-19texttext/xmlenStatute Law Database2024-05-17Expert Participation1997-07-31Part I Industrial Buildings and StructuresChapter III Provisions Supplementary to Chapters I and II
17A Enterprise zones: exclusion of expenditure.

References in sections 1(1)(b), 2A(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.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1990/1">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1990/1"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1990/1"/>
<FRBRdate date="1990-03-19" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="1"/>
<FRBRname value="1990 c. 1"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1990/1/1997-07-31"/>
<FRBRdate date="1997-07-31" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1990/1/1997-07-31/data.akn"/>
<FRBRdate date="2024-11-16Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1990-03-19" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1992-07-16" type="amendment" source="#source"/>
<eventRef date="1993-07-27" type="amendment" source="#source"/>
<eventRef date="2001-04-01" type="amendment" source="#source"/>
<eventRef date="1993-07-27" eId="effective-date-1" source="#source"/>
<eventRef date="1994-05-03" eId="effective-date-2" source="#source"/>
<eventRef date="1996-04-29" eId="effective-date-3" source="#source"/>
<eventRef date="1996-07-24" eId="effective-date-4" source="#source"/>
<eventRef date="1997-07-31" eId="effective-date-5" source="#source"/>
<eventRef date="1998-04-01" eId="effective-date-6" source="#source"/>
<eventRef date="2001-04-01" eId="effective-date-7" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-d30p2365">
<source href="#"/>
<destination href="#part-I-chapter-III"/>
</textualMod>
<textualMod type="insertion" eId="mod-d30p2375">
<source href="#c2137247"/>
<destination href="#section-17A"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-17A" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-I" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-I-chapter-III" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" end="#effective-date-7" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-3" end="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-4" end="#effective-date-6" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-5" refersTo="#period-concept4"/>
</temporalGroup>
<temporalGroup eId="period5">
<timeInterval start="#effective-date-5" end="#effective-date-6" refersTo="#period-concept5"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/1993.07.27-2001.04.01" showAs="from 1993-07-27 until 2001-04-01"/>
<TLCConcept eId="period-concept2" href="/ontology/time/1996.04.29-1994.05.03" showAs="from 1996-04-29 until 1994-05-03"/>
<TLCConcept eId="period-concept3" href="/ontology/time/1996.07.24-1998.04.01" showAs="from 1996-07-24 until 1998-04-01"/>
<TLCConcept eId="period-concept4" href="/ontology/time/1997.07.31" showAs="since 1997-07-31"/>
<TLCConcept eId="period-concept5" href="/ontology/time/1997.07.31-1998.04.01" showAs="from 1997-07-31 until 1998-04-01"/>
</references>
<notes source="#source">
<note class="commentary F" eId="c2137246">
<p>
S. 17A inserted (16.7.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/70">s. 70</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/13/paragraph/10">Sch. 13 paras. 10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/13/paragraph/16">16</ref>
.
</p>
</note>
<note class="commentary F" eId="c2137247">
<p>
Words in s. 17A inserted (27.7.1993 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/113/7">s. 113(7)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/113/5/7">s. 113(5)(7)</ref>
</p>
</note>
<note class="commentary C" eId="key-c8fb5348f4ccc68365224929bcb6d607">
<p>
Pt. 1 modified (3.5.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">Finance Act 1994 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/24/paragraph/22/2">Sch. 24 para. 22(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-5e7e500e9a05e14d50d7cd24fb065d42">
<p>
Pt. 1 power to apply (with modifications) conferred (24.7.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/55">Broadcasting Act 1996 (c. 55)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/55/section/149/1/f">s. 149(1)(f)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/13/2">Sch. 7 para. 13(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/13/3">Sch. 7 para. 13(3)</ref>
)
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="1997-07-31"/>
<ukl:RestrictEndDate value="1998-04-01"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31</dc:identifier>
<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>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-17</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>1997-07-31</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1990/1/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1990/1/1997-07-31" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1990/1/introduction/1997-07-31" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1990/1/body/1997-07-31" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1990/1/schedules/1997-07-31" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1997-07-31/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1990/1/contents/1997-07-31" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1992-07-16" title="1992-07-16"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/2001-04-01" title="2001-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1992-07-16" title="1992-07-16"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/1993-07-27" title="1993-07-27"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A/2001-04-01" title="2001-04-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17A" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1990/1/1997-07-31" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17/1997-07-31" title="Provision; Section 17"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1990/1/section/17/1997-07-31" title="Provision; Section 17"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1990/1/section/18/1997-07-31" title="Provision; Section 18"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1990/1/section/18/1997-07-31" title="Provision; Section 18"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1990"/>
<ukm:Number Value="1"/>
<ukm:EnactmentDate Date="1990-03-19"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1990/1/pdfs/ukpga_19900001_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="243"/>
<ukm:BodyParagraphs Value="212"/>
<ukm:ScheduleParagraphs Value="31"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="6"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody period="#period4">
<part eId="part-I" period="#period3">
<num>
<noteRef href="#key-c8fb5348f4ccc68365224929bcb6d607" marker="C1" class="commentary C"/>
<noteRef href="#key-5e7e500e9a05e14d50d7cd24fb065d42" marker="C2" class="commentary C"/>
Part I
</num>
<heading> Industrial Buildings and Structures</heading>
<chapter eId="part-I-chapter-III" period="#period2">
<num>
<noteRef href="#key-c8fb5348f4ccc68365224929bcb6d607" marker="C1" class="commentary C"/>
Chapter III
</num>
<heading>
Provisions Supplementary to Chapters I and
<abbr class="Acronym" title="2">II</abbr>
</heading>
<section eId="section-17A" period="#period1">
<num>
<noteRef href="#c2137246" marker="F1" class="commentary F"/>
<ins class="d30p2365">17A</ins>
</num>
<heading>
<ins class="d30p2365 first"> Enterprise zones: exclusion of expenditure.</ins>
</heading>
<content>
<p>
<ins class="d30p2365">References in sections 1(1)(b), </ins>
<ins class="d30p2365 last">
<ins class="d30p2375 first last">
<noteRef href="#c2137247" marker="F2" class="commentary attribute F"/>
2A(5)(a)
</ins>
</ins>
, 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.
</p>
</content>
</section>
</chapter>
</part>
</portionBody>
</portion>
</akomaNtoso>