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- Original (As enacted)
This is the original version (as it was originally enacted).
Part I Industrial Buildings and Structures
Chapter II Writing-down Allowances, Balancing Allowances and Balancing Charges
Chapter V Leased Assets and Inexpensive Cars
40.Meaning of “short-term leasing” and “the requisite period”
41.Writing-down allowances etc. for leased assets and inexpensive cars
44.Further provisions relating to joint lessees in cases involving new expenditure
48.Information relating to allowances made in respect of new expenditure
49.Information relating to allowances made in respect of old expenditure
Part III Dwelling-houses Let on Assured Tenancies
87.Balancing allowances and charges and withdrawal of initial allowances in certain cases
88.Dwelling-houses not continuously qualifying dwelling-houses
89.Supplementary provisions where dwelling-house ceases to be a qualifying dwelling-house
90.Writing off of expenditure and meaning of “residue of expenditure”
Part VIII Supplementary Provisions
142.Restriction of set-off of allowances against general income
144.Corporation tax allowances and charges in taxing a trade
150.Apportionment of consideration, and exchanges and surrenders of leasehold interests
154.Allowances in respect of contributions to capital expenditure
156.Meaning of “sale, insurance, salvage or compensation moneys”
158.Further provisions relating to sales without change of control or between connected persons
159.Capital expenditure, capital sums and time when capital expenditure is incurred
SCHEDULES
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