- 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Capital Allowances Act 1990 (repealed)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
Changes over time for: Section 93
Version Superseded: 01/04/2001
Alternative versions:
- 01/02/1991- Amendment
- 03/05/1994- Amendment
- 01/05/1995
Point in time - 01/04/2001- Amendment
Status:
Point in time view as at 01/05/1995. This version of this provision has been superseded.
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93 Repairs, and double allowances.U.K.
(1)This Part shall have effect in relation to capital expenditure incurred by a person on repairs to any part of a building as if it were capital expenditure incurred by him on the construction for the first time of that part of the building.
(2)No allowance shall be made under this Part in respect of any expenditure on a building or in respect of a dwelling-house if for the same or any other chargeable period an allowance is or can be made under any provisions of Part V in respect of that expenditure or that dwelling-house.
(3)Subsection (2) above shall not have effect in relation to any chargeable period F1... ending after 26th July 1989.
Textual Amendments
F1Words in Act repealed (with effect in accordance with s. 211(2) of the amending Act) by Finance Act 1994 (c. 9), s. 213(1), Sch. 26 Pt. 5(24)
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