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Changes over time for: Section 66


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 21/07/2009
Status:
Point in time view as at 21/07/2008. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 66.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
66 List of provisions outside this Chapter about disposal valuesU.K.
This
adran has no associated
Nodiadau Esboniadol
The provisions of this Part referred to in section 60(1)(b) are—
section 68 | hire-purchase etc.: disposal value on cessation of notional ownership |
sections 72 and 73 | grant of new software right: disposal value |
section 79 | cars: disposal value in avoidance cases |
sections 88 and 89 | short-life assets: disposal at under-value or to connected person |
[section 104E | special rate expenditure: avoidance cases] |
sections 108, 111 and 114 | overseas leasing: disposal values in various cases |
sections 132 and 143 | ships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred |
section 171 | oil production sharing contracts: disposal values on cessation of ownership |
sections 196 and 197 | fixtures: disposal values on cessation of notional ownership and in avoidance cases |
section 208 | effect of significant reduction in use of plant or machinery for purposes of qualifying activity |
section 211 | effect of payment of partial depreciation subsidy |
. . . | . . . |
[sections 228K to 228M | Disposal of plant or machinery subject to lease where income retained] |
section 229 | hire-purchase: disposal values in finance leasing and anti-avoidance cases |
sections 238 and 239 | additional VAT rebates |
Yn ôl i’r brig