- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/05/1995)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 1990 (repealed)
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Rhagor o Adnoddau
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Point in time view as at 01/05/1995. This version of this provision has been superseded.
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[F160A Machinery and plant on hire-purchase etc.: fixtures.U.K.
(1)Section 60 does not—
(a)apply to expenditure incurred on machinery or plant that is a fixture, or
(b)prevent Chapter VI of this Part (fixtures) applying in relation to expenditure on machinery or plant incurred under such a contract as is mentioned in subsection (1) of that section.
(2)If machinery or plant that is treated as belonging to a person under section 60 becomes a fixture, then, unless it is treated under Chapter VI of this Part as belonging to that person, it shall be treated for the purposes of this Part as ceasing to belong to him at the time when it becomes a fixture.
(3)In this section “fixture” has the same meaning as in Chapter VI of this Part.]
Textual Amendments
F1S. 60A inserted (retrospectively for the purposes of s. 60A(1) and 20.7.2000 otherwise) by Finance Act 2000 (c. 17), s. 80(2)(3)(a) (with s. 80(3)(b))
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