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Capital Allowances Act 2001

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Changes over time for: Section 66

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Version Superseded: 21/07/2009

Status:

Point in time view as at 21/07/2008. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 66. Help about Changes to Legislation

66 List of provisions outside this Chapter about disposal valuesU.K.
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The provisions of this Part referred to in section 60(1)(b) are—

section 68hire-purchase etc.: disposal value on cessation of notional ownership
sections 72 and 73grant of new software right: disposal value
section 79cars: disposal value in avoidance cases
sections 88 and 89short-life assets: disposal at under-value or to connected person
[F1section 104E special rate expenditure: avoidance cases]
sections 108, 111 and 114overseas leasing: disposal values in various cases
sections 132 and 143ships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred
section 171oil production sharing contracts: disposal values on cessation of ownership
sections 196 and 197fixtures: disposal values on cessation of notional ownership and in avoidance cases
section 208effect of significant reduction in use of plant or machinery for purposes of qualifying activity
section 211effect of payment of partial depreciation subsidy
F2. . .F2. . .
[F3sections 228K to 228M Disposal of plant or machinery subject to lease where income retained]
section 229hire-purchase: disposal values in finance leasing and anti-avoidance cases
sections 238 and 239additional VAT rebates

Textual Amendments

F1Words in s. 66 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 6

F2S. 66 entry omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(5)

F3Words in s. 66 inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(2)

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