SCHEDULE 23 U.K. Repeals

Part VI U.K. Income Tax and Corporation Tax: Capital Allowances

1 U.K. The repeals of sections 68 and 74(6) of the Capital Allowances Act 1968 and section 39 of the Finance Act 1978 do not have effect with respect to expenditure incurred before 1st April 1986 nor with respect to expenditure under existing contracts, as defined in section 56(2) of this Act.