http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1997-07-31Capital Allowances Act 1990 (repealed)An Act to consolidate certain enactments relating to capital allowances.1990-03-19texttext/xmlenStatute Law Database2024-05-17Expert Participation1997-07-31 Part II Machinery and PlantChapter VI Fixtures<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838"> Fixtures on which an allowance has been given under Part VII.</Addition>56D1Where—aa person has at any time made a claim for an allowance to which he is entitled under Part VII in respect of any allowable scientific research expenditure of a capital nature (“the Part VII expenditure”),bthe Part VII expenditure was or included expenditure on the provision of machinery or plant,can asset representing the whole or any part of the Part VII expenditure (“the Part VII asset”) has ceased, on any occasion, to belong to that person,dthe person who acquired the Part VII asset on that occasion, or any person to whom for the purposes of this Part the machinery or plant is subsequently treated as belonging, makes a claim for an allowance under this Part, andethat claim is for an allowance in respect of capital expenditure incurred, at a time on or after 24th July 1996 when it is a fixture, on the provision of the machinery or plant,the amount taken for the purposes of the claim mentioned in paragraph (d) above to have been incurred on the provision of the fixture shall not exceed the relevant amount.2In subsection (1) above “the relevant amount” means the amount equal, on the relevant assumption, to the portion of the consideration for the disposal of the Part VII asset which would have been attributable to the fixture.3The relevant assumption for the purposes of subsection (2) above is that the occasion mentioned in subsection (1)(c) above was a disposal of the Part VII asset for the amount equal to whichever is the smaller of—athe disposal value of the asset on that occasion; andbso much of the Part VII expenditure as related to the provision of the Part VII asset.4Expressions used both in subsection (1) above and in Part VII have the same meanings in that subsection as in that Part.Pt. II (ss. 22–83) modified by Finance Act 1990 (c. 29), s. 87(3)(4)Pt. II modified (19.9.1994) by Coal Industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 22; S.I. 1994/2189, art. 2, Sch.Pt. 2 modified (8.11.1995) by Atomic Energy Authority Act 1995 (c. 37), Sch. 3 para. 16Pt. 2 modified (8.11.1995) by Atomic Energy Authority Act 1995 (c. 37), Sch. 3 para. 20Pt. 2 modified (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1)(f), Sch. 7 para. 14(1) (with Sch. 7 para. 14(2))Pt. 2 modified (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1)(f), Sch. 7 para. 15(2)Pt. 2 modified (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1)(f), Sch. 7 para. 15(3)Pt. 2 restricted (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1)(f), Sch. 7 para. 16Pt. 2 modified (with application in accordance with Sch. 12 para. 11(1) of the amending Act) by Finance Act 1997 (c. 16), Sch. 12 para. 11(3)(b) (with Sch. 12 paras. 13, 14)Ss. 56A-56D inserted (with effect in accordance with Sch. 16 para. 4(4) of the amending Act) by Finance Act 1997 (c. 16), Sch. 16 para. 4(1)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1" NumberOfProvisions="242" RestrictEndDate="1998-04-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-07-31">
<ukm: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" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1990/1/section/56D/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/56D/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/56D/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/56D/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/56D/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/56D/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/56D/1997-07-31/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/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/56D/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/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1997-03-19" title="1997-03-19"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1997-03-19" title="1997-03-19"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/2000-07-28" title="2000-07-28"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/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/56D" 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/56C/1997-07-31" title="Provision; Section 56C"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1990/1/section/56C/1997-07-31" title="Provision; Section 56C"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1990/1/section/57/1997-07-31" title="Provision; Section 57"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1990/1/section/57/1997-07-31" title="Provision; Section 57"/>
<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>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/body/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/body" NumberOfProvisions="212" RestrictStartDate="1997-07-31">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/part/II/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/part/II" NumberOfProvisions="91" RestrictEndDate="1998-04-01" RestrictExtent="E+W+S+N.I." id="part-II" RestrictStartDate="1997-07-31">
<Number>
<CommentaryRef Ref="c2137277"/>
<CommentaryRef Ref="key-5737942da7fdb29d36381b5e36338e56"/>
<CommentaryRef Ref="key-f708bf542fcbdcef63918e54b0c00293"/>
<CommentaryRef Ref="key-02c6a43dcf239fb883db5530b2473e22"/>
<CommentaryRef Ref="key-00065aca070c5cf60f1349c369ec48d8"/>
<CommentaryRef Ref="key-a905541d885fb74d4ae5b9c0c213e186"/>
<CommentaryRef Ref="key-98f9c774e6f3f03186411acf663bccda"/>
<CommentaryRef Ref="key-290fdfe3b99bb5443f787458bcf7309e"/>
<CommentaryRef Ref="key-e86e0b901c623042c5cebe93eb79b996"/>
Part II
</Number>
<Title> Machinery and Plant</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/part/II/chapter/VI/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/part/II/chapter/VI" NumberOfProvisions="16" RestrictEndDate="1997-03-19" id="part-II-chapter-VI" RestrictExtent="E+W+S+N.I." RestrictStartDate="1997-03-19">
<Number>
<CommentaryRef Ref="key-5737942da7fdb29d36381b5e36338e56"/>
<CommentaryRef Ref="key-e86e0b901c623042c5cebe93eb79b996"/>
Chapter VI
</Number>
<Title> Fixtures</Title>
<P1group RestrictEndDate="1997-03-19" RestrictStartDate="1997-03-19">
<Title>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838"> Fixtures on which an allowance has been given under Part VII.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D" id="section-56D">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">56D</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/1" id="section-56D-1">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">Where—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1/a/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/1/a" id="section-56D-1-a">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">a person has at any time made a claim for an allowance to which he is entitled under Part VII in respect of any allowable scientific research expenditure of a capital nature (“</Addition>
<Term>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">the Part VII expenditure</Addition>
</Term>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">”),</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1/b/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/1/b" id="section-56D-1-b">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">the Part VII expenditure was or included expenditure on the provision of machinery or plant,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1/c/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/1/c" id="section-56D-1-c">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">an asset representing the whole or any part of the Part VII expenditure (“</Addition>
<Term>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">the Part VII asset</Addition>
</Term>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">”) has ceased, on any occasion, to belong to that person,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1/d/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/1/d" id="section-56D-1-d">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">the person who acquired the Part VII asset on that occasion, or any person to whom for the purposes of this Part the machinery or plant is subsequently treated as belonging, makes a claim for an allowance under this Part, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/1/e/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/1/e" id="section-56D-1-e">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">e</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">that claim is for an allowance in respect of capital expenditure incurred, at a time on or after 24th July 1996 when it is a fixture, on the provision of the machinery or plant,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">the amount taken for the purposes of the claim mentioned in paragraph (d) above to have been incurred on the provision of the fixture shall not exceed the relevant amount.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/2/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/2" id="section-56D-2">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">In subsection (1) above “</Addition>
<Term>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">the relevant amount</Addition>
</Term>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">” means the amount equal, on the relevant assumption, to the portion of the consideration for the disposal of the Part VII asset which would have been attributable to the fixture.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/3/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/3" id="section-56D-3">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">The relevant assumption for the purposes of subsection (2) above is that the occasion mentioned in subsection (1)(c) above was a disposal of the Part VII asset for the amount equal to whichever is the smaller of—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/3/a/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/3/a" id="section-56D-3-a">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">the disposal value of the asset on that occasion; and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/3/b/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/3/b" id="section-56D-3-b">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">so much of the Part VII expenditure as related to the provision of the Part VII asset.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1990/1/section/56D/4/1997-07-31" IdURI="http://www.legislation.gov.uk/id/ukpga/1990/1/section/56D/4" id="section-56D-4">
<Pnumber>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-49d57fe58a125ef6d5f7b9db8780c838-1563460329343" CommentaryRef="key-49d57fe58a125ef6d5f7b9db8780c838">Expressions used both in subsection (1) above and in Part VII have the same meanings in that subsection as in that Part.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="c2137277" Type="C">
<Para>
<Text>
Pt. II (ss. 22–83) modified by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="d19817e4" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29)</Citation>
,
<CitationSubRef id="cc00900" CitationRef="d19817e4" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/87/3/4" Operative="true" SectionRef="section-87-3-4">s. 87(3)(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-5737942da7fdb29d36381b5e36338e56" Type="C">
<Para>
<Text>
Pt. II modified (19.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/21" id="cfl0l9he3-00197" Class="UnitedKingdomPublicGeneralAct" Year="1994" Number="21" Title="Coal Industry Act 1994">Coal Industry Act 1994 (c. 21)</Citation>
,
<CitationSubRef id="cfl0l9he3-00198" CitationRef="cfl0l9he3-00197" URI="http://www.legislation.gov.uk/id/ukpga/1994/21/section/68/4" SectionRef="section-68-4">s. 68(4)</CitationSubRef>
,
<CitationSubRef id="cfl0l9he3-00199" CitationRef="cfl0l9he3-00197" URI="http://www.legislation.gov.uk/id/ukpga/1994/21/schedule/4/paragraph/22" SectionRef="schedule-4-paragraph-22" Operative="true">Sch. 4 para. 22</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/2189" id="cfl0l9he3-00200" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="2189">S.I. 1994/2189</Citation>
, art. 2, Sch.
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-02c6a43dcf239fb883db5530b2473e22" Type="C">
<Para>
<Text>
Pt. 2 modified (8.11.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/37" id="cfmj8nlm3-00015" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="37" Title="Atomic Energy Authority Act 1995">Atomic Energy Authority Act 1995 (c. 37)</Citation>
,
<CitationSubRef id="cfmj8nlm3-00016" CitationRef="cfmj8nlm3-00015" URI="http://www.legislation.gov.uk/id/ukpga/1995/37/schedule/3/paragraph/16" SectionRef="schedule-3-paragraph-16" Operative="true">Sch. 3 para. 16</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-f708bf542fcbdcef63918e54b0c00293" Type="C">
<Para>
<Text>
Pt. 2 modified (8.11.1995) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/37" id="cfmj8nlm3-00033" Class="UnitedKingdomPublicGeneralAct" Year="1995" Number="37" Title="Atomic Energy Authority Act 1995">Atomic Energy Authority Act 1995 (c. 37)</Citation>
,
<CitationSubRef id="cfmj8nlm3-00034" CitationRef="cfmj8nlm3-00033" URI="http://www.legislation.gov.uk/id/ukpga/1995/37/schedule/3/paragraph/20" SectionRef="schedule-3-paragraph-20" Operative="true">Sch. 3 para. 20</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-00065aca070c5cf60f1349c369ec48d8" Type="C">
<Para>
<Text>
Pt. 2 modified (24.7.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/55" id="cfv0opce3-00017" Class="UnitedKingdomPublicGeneralAct" Year="1996" Number="55" Title="Broadcasting Act 1996">Broadcasting Act 1996 (c. 55)</Citation>
,
<CitationSubRef id="cfv0opce3-00018" CitationRef="cfv0opce3-00017" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/section/149/1/f" SectionRef="section-149-1-f">s. 149(1)(f)</CitationSubRef>
,
<CitationSubRef id="cfv0opce3-00019" CitationRef="cfv0opce3-00017" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/14/1" SectionRef="schedule-7-paragraph-14-1" Operative="true">Sch. 7 para. 14(1)</CitationSubRef>
(with
<CitationSubRef id="cfv0opce3-00020" CitationRef="cfv0opce3-00017" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/14/2" SectionRef="schedule-7-paragraph-14-2">Sch. 7 para. 14(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-98f9c774e6f3f03186411acf663bccda" Type="C">
<Para>
<Text>
Pt. 2 modified (24.7.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/55" id="cfv0opce3-00027" Class="UnitedKingdomPublicGeneralAct" Year="1996" Number="55" Title="Broadcasting Act 1996">Broadcasting Act 1996 (c. 55)</Citation>
,
<CitationSubRef id="cfv0opce3-00028" CitationRef="cfv0opce3-00027" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/section/149/1/f" SectionRef="section-149-1-f">s. 149(1)(f)</CitationSubRef>
,
<CitationSubRef id="cfv0opce3-00029" CitationRef="cfv0opce3-00027" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/15/2" SectionRef="schedule-7-paragraph-15-2" Operative="true">Sch. 7 para. 15(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-290fdfe3b99bb5443f787458bcf7309e" Type="C">
<Para>
<Text>
Pt. 2 modified (24.7.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/55" id="cfv0opce3-00036" Class="UnitedKingdomPublicGeneralAct" Year="1996" Number="55" Title="Broadcasting Act 1996">Broadcasting Act 1996 (c. 55)</Citation>
,
<CitationSubRef id="cfv0opce3-00037" CitationRef="cfv0opce3-00036" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/section/149/1/f" SectionRef="section-149-1-f">s. 149(1)(f)</CitationSubRef>
,
<CitationSubRef id="cfv0opce3-00038" CitationRef="cfv0opce3-00036" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/15/3" SectionRef="schedule-7-paragraph-15-3" Operative="true">Sch. 7 para. 15(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-a905541d885fb74d4ae5b9c0c213e186" Type="C">
<Para>
<Text>
Pt. 2 restricted (24.7.1996) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/55" id="cfv0opce3-00045" Class="UnitedKingdomPublicGeneralAct" Year="1996" Number="55" Title="Broadcasting Act 1996">Broadcasting Act 1996 (c. 55)</Citation>
,
<CitationSubRef id="cfv0opce3-00046" CitationRef="cfv0opce3-00045" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/section/149/1/f" SectionRef="section-149-1-f">s. 149(1)(f)</CitationSubRef>
,
<CitationSubRef id="cfv0opce3-00047" CitationRef="cfv0opce3-00045" URI="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/16" SectionRef="schedule-7-paragraph-16" Operative="true">Sch. 7 para. 16</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-e86e0b901c623042c5cebe93eb79b996" Type="C">
<Para>
<Text>
Pt. 2 modified (with application in accordance with Sch. 12 para. 11(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="cfv0vdx83-00047" Class="UnitedKingdomPublicGeneralAct" Year="1997" Number="16" Title="Finance Act 1997">Finance Act 1997 (c. 16)</Citation>
,
<CitationSubRef id="cfv0vdx83-00048" CitationRef="cfv0vdx83-00047" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/12/paragraph/11/3/b" SectionRef="schedule-12-paragraph-11-3-b" Operative="true">Sch. 12 para. 11(3)(b)</CitationSubRef>
(with
<CitationSubRef id="cfv0vdx83-00049" CitationRef="cfv0vdx83-00047" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/12/paragraph/13" SectionRef="schedule-12-paragraph-13">Sch. 12 paras. 13</CitationSubRef>
,
<CitationSubRef id="cfv0vdx83-00050" CitationRef="cfv0vdx83-00047" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/12/paragraph/14" SectionRef="schedule-12-paragraph-14">14</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation" id="key-49d57fe58a125ef6d5f7b9db8780c838" Type="F">
<Para>
<Text>
Ss. 56A-56D inserted (with effect in accordance with Sch. 16 para. 4(4) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1997/16" id="cfv33ofs3-00007" Class="UnitedKingdomPublicGeneralAct" Year="1997" Number="16" Title="Finance Act 1997">Finance Act 1997 (c. 16)</Citation>
,
<CitationSubRef id="cfv33ofs3-00008" CitationRef="cfv33ofs3-00007" URI="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/16/paragraph/4/1" SectionRef="schedule-16-paragraph-4-1" Operative="true">Sch. 16 para. 4(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>