Capital Allowances Act 1990

1990 CHAPTER 1

An Act to consolidate certain enactments relating to capital allowances.

[19th March 1990]

X1 X2 Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Editorial Information

X1 A table showing the derivation of the provisions of this consolidation Act will be found at the end of the Act. The table has no official status.

X2 General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

Modifications etc. (not altering text)

C1 Act modified by Finance Act 1991 (c. 31), s. 78(1)(4); (27.7.1993) by 1993 c. 37, s. 12, Sch. 2 Pt. I para. 19(5)(b)

Act restricted (27.7.1993) by 1993 c. 37, s. 12, Sch. 2 Pt. I para.19(4)

C2 Act modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 22(2)

C3 Act applied (3.5.1994) by Finance Act 1994 (c. 9), s. 118(8)

C4 Act modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 25 para. 5(2)(a)(b)

C5 Act modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 21(1)

C6 Act modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 20(1)

C7 Act construed as one with Finance Act 1994 (c. 9), Sch. 24 (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 1(4)(c)

C8 Act excluded (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 22(3)(4)

C9 Act modified (19.9.1994) by Coal Industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 21(2); S.I. 1994/2189, art. 2, Sch.

C10 Act modified (19.9.1994) by Coal Industry Act 1994 (c. 21), Sch. 4 para. 20(1); S.I. 1994/2189, art. 2, Sch.

C11 Act modified (19.9.1994) by Coal Industry Act 1994 (c. 21), Sch. 4 para. 21(4); S.I. 1994/2189, art. 2, Sch.

C12 Act modified (19.9.1994) by Coal Industry Act 1994 (c. 21), Sch. 4 para. 19(1)(2)-(4); S.I. 1994/2189, art. 2, Sch.

C13 Act restricted (19.9.1994) by Coal Industry Act 1994 (c. 21), s. 68(4), Sch. 4 para. 20(7); S.I. 1994/2189, art. 2, Sch.

C14 Act modified (19.9.1994) by Coal Industry Act 1994 (c. 21), Sch. 4 para. 21(3); S.I. 1994/2189, art. 2, Sch.

C15 Act modified by 1988 c. 1, s. 434E(4)-(6) (as inserted (with effect in accordance with Sch. 8 paras. 55(2), 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 23(1))

C16 Act modified by 1988 c. 1, s. 434D (as inserted (with effect in accordance with Sch. 8 paras. 55(2), 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 23(1))

C17 Act restricted (with effect in accordance with s. 41(10) of the amending Act) by Finance Act 1995 (c. 4), s. 41(7)

C18 Act modified (with effect for the year 1996-97 in relation to trades, professions or vocations set up and commenced before 6.4.1994) by Finance Act 1996 (c. 8), s. 135(4)

C19 Act modified (with application in accordance with Sch. 12 para. 11(1) of the amending Act) by Finance Act 1997 (c. 16), Sch. 12 para. 11(8)(14) (with Sch. 12 paras. 13, 14)