- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (02/07/1997)
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Finance (No. 2) Act 1997
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Rhagor o Adnoddau
Changes over time for: Section 44
No versions valid at: 02/07/1997
Alternative versions:
- 31/07/1997- Amendment
- 02/07/1997
Point in time - 22/03/2001- Amendment
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Yn ddilys o 31/07/1997
44 Writing-down allowances for finance lessors.U.K.
(1)Section 25 of the M1Capital Allowances Act 1990 (qualifying expenditure for writing-down allowances) shall be amended as follows.
(2)After subsection (5) there shall be inserted the following subsections—
“(5A)Subject to subsection (5B) below, capital expenditure incurred by any person in any chargeable period on the provision of machinery or plant for leasing under a finance lease shall not be brought into account so as to form part of that person’s qualifying expenditure for that period except to the extent of the part of the expenditure which is proportionate to the part of the chargeable period falling after the time when the expenditure was incurred.
(5B)Subsection (5A) above does not apply where, in the chargeable period related to the incurring of the expenditure, the disposal value of the machinery or plant falls to be brought into account in accordance with section 24(6).
(5C)Where under subsection (5A) above only part of any capital expenditure on the provision of any machinery or plant may be included in a person’s qualifying expenditure for any chargeable period, subsection (1)(a)(i) above shall not prevent the whole or any part of the remainder of that expenditure from being included in his qualifying expenditure for the next following chargeable period.”
(3)In subsection (6) (disposal values brought into account on an assignment)—
(a)for the words “subsection (5) above”, in the first place where they occur, there shall be substituted “ subsection (5) or (5B) above ”; and
(b)for “, as modified by subsection (5) above,” there shall be substituted “ (as modified, where subsection (5) above applies, by that subsection) ”.
(4)In subsection (8) (adjustments), after “subsections (5)” there shall be inserted “ , (5B) ”.
(5)This section has effect for chargeable periods ending on or after 2nd July 1997 except in relation to—
(a)expenditure incurred before that date; and
(b)expenditure incurred in the twelve months beginning with that date in pursuance of a contract entered into before that date.
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