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Capital Allowances Act 1990 (repealed)
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Capital Allowances Act 1990
1990 CHAPTER 1
An Act to consolidate certain enactments relating to capital allowances.
[19th March 1990]
Editorial Information
X1A 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.
X2General 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)
C1Act 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)
C2Act modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 22(2)
C3Act applied (3.5.1994) by Finance Act 1994 (c. 9), s. 118(8)
C4Act modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 25 para. 5(2)(a)(b)
C5Act modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 21(1)
C6Act modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 20(1)
C7Act 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)
C8Act excluded (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 22(3)(4)
C9Act 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.
C10Act modified (19.9.1994) by Coal Industry Act 1994 (c. 21), Sch. 4 para. 20(1); S.I. 1994/2189, art. 2, Sch.
C11Act modified (19.9.1994) by Coal Industry Act 1994 (c. 21), Sch. 4 para. 21(4); S.I. 1994/2189, art. 2, Sch.
C12Act 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.
C13Act 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.
C14Act modified (19.9.1994) by Coal Industry Act 1994 (c. 21), Sch. 4 para. 21(3); S.I. 1994/2189, art. 2, Sch.
C15Act 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))
C16Act 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))
C17Act restricted (with effect in accordance with s. 41(10) of the amending Act) by Finance Act 1995 (c. 4), s. 41(7)
C18Act 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)
C19Act 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)
C20Act modified (with effect in accordance with s. 117(4) of the amending Act) by Finance Act 1998 (c. 36), s. 117, Sch. 18 Pt. 9; S.I. 1998/3173, art. 2
C21Act excluded by 1988 c. 1, Sch. 28AA para. 13 (as inserted (31.7.1998) by Finance Act 1998 (c. 36), Sch. 16)
C22Act excluded (15.1.2001) by Transport Act 2000 (c. 38), Sch. 26 para. 21(9); S.I. 2000/3376, art. 2
C23Act excluded (15.1.2001) by Transport Act 2000 (c. 38), Sch. 26 para. 34(10); S.I. 2000/3376, art. 2
C24Act modified (15.1.2001) by Transport Act 2000 (c. 38), Sch. 26 para. 14; S.I. 2000/3376, art. 2
C25Act excluded (15.1.2001) by Transport Act 2000 (c. 38), Sch. 26 para. 27(9); S.I. 2000/3376, art. 2
C26Act excluded (15.1.2001) by Transport Act 2000 (c. 38), Sch. 26 para. 13(1) (with Sch. 26 para. 13(2)-(4)); S.I. 2000/3376, art. 2
C27Act modified (1.2.2001) by Transport Act 2000 (c. 38), Sch. 7 para. 20(2); S.I. 2001/57, art. 3, Sch. 2
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