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CAPITAL ALLOWANCES ACT 1990 TABLE OF DERIVATIONSU.K.Note:The following abbreviations are used in this Table:—

1968=Capital Allowances Act 1968 c. 3.
1970=Income and Corporation Taxes Act 1970 c. 10.
1970(F)=Finance Act 1970 c. 24.
1971=Finance Act 1971 c. 68.
1972=Finance Act 1972 c. 41.
1974=Finance Act 1974 c. 30.
1975=Finance Act 1975 c. 7.
1975(2)=Finance (No. 2) Act 1975 c. 45.
1976=Finance Act 1976 c. 40.
1978=Finance Act 1978 c. 42.
1979(2)=Finance (No. 2) Act 1979 c. 47.
1980=Finance Act 1980 c. 48.
1981=Finance Act 1981 c. 35.
1982=Finance Act 1982 c. 39.
1983=Finance Act 1983 c. 28.
1983(2)=Finance (No. 2) Act 1983 c. 49.
1984=Finance Act 1984 c. 43.
1985=Finance Act 1985 c. 54.
1986=Finance Act 1986 c. 41.
1987(2)=Finance (No. 2) Act 1987 c. 51.
ICTA=Income and Corporation Taxes Act 1988 c. 1.
1988=Finance Act 1988 c. 39.
1989Finance Act 1989 c. 26.
1(1)1968 s. 1(1), (2), (4); 1980 s. 74(1), Sch. 13 para. 1.
(2)1980 s. 74(1)(b).
(3)1968 s. 1(3).
(4)1968 s. 1(1A); 1982 s. 74(1), (4).
(5)1980 Sch. 13 para. 2; 1981 s. 73(2).
(6)1968 s. 1(5).
(7)–(9)1968 s. 83.
(10)1968 s. 1(6); 1980 s. 74(5).
21968 s. 1(1), (2); 1981 s. 73(1); 1984 Sch. 12 para. 4.
31968 s. 2; 1981 s. 74(2).
4(1)1968 s. 3(1); 1981 s. 74(3).
(2)1968 s. 3(1) proviso; 1981 s. 74(3).
(3), (4)1968 s. 3(2), (3).
(5)–(9)1968 s. 3(4), (4A), (4B), (4C), (5); 1981 s. 75(2).
(10)1968 s. 3(6).
(11)1988 Sch. 3 para. 23.
(12)1968 s. 89.
51972 s. 69; ICTA Sch. 29.
6(1)1980 s. 74(1).
(2)1980 Sch. 13 para. 3.
(3)1980 s. 74(3).
(4)1980 Sch. 13 para. 4.
(5)1980 s. 74(5).
7(1)1978 s. 38(1), Sch. 6 para. 6 paras. 4, 8, 9.
(2)1978 Sch. 6 para. 7.
(3)1989 Sch. 13 para. 28(5)(c).
8(1), (2)1968 s. 4(1), (2).
(3), (4)1968 s. 4(3).
(5), (6)1968 s. 4(4).
(7), (8)1968 s. 4(5), (6).
(9), (10)1968 s. 4(9), (10).
(11)1968 s. 4(10A); 1981 s. 75(3).
(12)1968 s. 4(11); 1971 Sch. 8 para. 16(2); 1989 Sch. 13 para. 25.
(13)1968 s. 4(12).
(14)1968 s. 4(13); 1988 s. 90.
91968 s. 6; 1970 Sch. 15 para. 5(2); 1981 s. 74(4); 1982 s. 74(2).
10(1), (2)1968 s. 5(1).
(3)1968 s. 5(2).
(4), (5)1968 s. 5A; 1989 Sch. 13 para. 1.
111978 s. 37; ICTA Sch. 29.
121968 s. 8.
131968 s. 9; 1971 Sch. 8 para. 16(2).
141968 s. 10.
151968 s. 12; 1970 Sch. 15 para. 5(3); ICTA Sch. 29.
16(1)–(3)1968 s. 13(1).
(4)–(7)1968 s. 13(2)–(5).
171968 s. 15; 1970 Sch. 15 para. 5(4); ICTA Sch. 29.
18(1), (2)1968 s. 7(1), (2); Water Act 1989 c. 15 Sch. 25 para. 36.
(3)1968 s. 7(2A); 1982 s. 75(1).
(4), (5)1968 s. 7(3).
(6)1968 s. 7(3A); 1982 s. 74(3).
(7)1968 s. 7(4); 1983 s. 30.
(8)1968 s. 7(3B); 1989 Sch. 13 para. 2.
(9)–(13)1968 s. 7(5)–(9); Water Act 1989 c. 15 Sch. 25 para. 36.
(14)1980 Sch. 13 para. 5.
191978 s. 38(2)–(8); 1980 s. 74(3).
201968 s. 11.
21(1)–(3)1968 s. 17.
(4)1980 s. 74(2).
(5)1980 s. 74(4).
(6), (7)1981 s. 76(1), (2).
(8)1968 s. 14(2); 1989 Sch. 13 para. 28(5)(a).
(9)1968 s. 16(3), (4).
(10)_
22(1)1971 s. 41(1), 42(1); 1972 s. 67(2)(a); 1985 s. 55(1).
(2), (3)1984 s. 58(1)(b), (2)(a), Sch. 12 para. 4(1), (2).
(4)(a)1971 s. 41(1) proviso.
(b)1971 s. 43.
(c)1980 s. 64(1).
(5)1980 s. 74(6).
(6)1980 s. 64(12); 1984 s. 61.
(7)–(9)1971 s. 41(3), (4); 1985 s. 58(3)(a); 1989 Sch. 13 para. 15.
(10)1984 Sch. 12 para. 4(3).
(11)1980 s. 64(11); 1986 Sch. 16 para. 1(7).
23(1)1980 s. 67(1), 68(6).
(2)1980 s. 67(2), 68(7).
(3), (4)1980 s. 67(3), (4).
(5)1982 Sch. 11 para. 5(1).
(6)1980 s. 73.
24(1)1971 s. 44(1)(a), (b); 1985 s. 55(1).
(2), (3)1971 s. 44(2).
(4)1971 s. 44(2A); 1984 s. 59(1); 1985 Sch. 14 para. 3(1).
(5)1971 s. 44(3).
(6)1971 s. 44(5); 1985 Sch. 14 para. 3(3); 1986 s. 55(6), (7)(c); ICTA Sch. 29.
25(1)1971 s. 44(4); 1984 s. 59(1); 1985 Sch. 14 para. 3(2).
(2)–(4)1984 s. 59(4)–(6); 1985 s. 58(3); 1989 Sch. 13 para. 15.
(5), (6)1971 Sch. 8 para. 4(1), (2); 1985 Sch. 14 para. 5.
(7)1986 s. 56(5); 1989 Sch. 13 para. 28(5).
(8)1971 Sch. 8 para. 4(3).
(9)1984 s. 59(7).
261971 s. 44(6), (7); 1976 s. 40; 1987(2) s. 64(5); ICTA Sch. 29.
271971 s. 47(1); ICTA Sch 29; 1988 Sch. 14 Pt. V Note 3.
281970 s. 306; 1971 s. 47(2); ICTA Sch. 29.
29ICTA s. 503.
30(1)1971 Sch. 8 para. 8(1); 1984 s. 59(2).
(2)1971 Sch. 8 para. 8(2); 1984 s. 58(3), 59(3)(a).
(3), (4)1971 Sch. 8 para. 8(3), (4); ICTA Sch. 29.
(5)1971 Sch. 8 para. 8(6); 1984 s. 59(3)(b).
311971 Sch. 8 para. 8A(1), (3)–(11); 1985 Sch. 16; 1986 s. 57(5); ICTA Sch. 29; 1989 Sch. 13 para. 14.
321971 Sch. 8 para. 8B; 1985 Sch. 16.
331971 Sch. 8 para. 8C; 1985 Sch. 16.
341971 Sch. 8 para. 10; 1979 (2) s. 14(5); 1985 Sch. 14 para. 9.
35(1)1971 Sch. 8 para. 11; 1979 (2) s. 14(5).
(2)1971 Sch. 8 para. 12; 1979 (2) s. 14(5).
36(1)–(4)1971 Sch. 8 para. 9, s. 43; 1979 (2) s. 14(2)–(4); 1984 s. 61; ICTA Sch. 29.
(5)1971 Sch. 8 para. 12A; 1979 (2) s. 14(6).
371985 s. 57(1)–(9); ICTA Sch. 29; 1986 s. 57(6), (7); 1989 Sch. 13 para. 21.
381985 Sch. 15; 1989 Sch. 13 para. 22.
39(1)1980 s. 64(1), (2).
(2)(a)1980 s. 64(2)(a), (10); 1986 s. 57(9).
(b)1980 s. 64(2)(a), 1986 Sch. 16 para. 1(2).
(3)1980 s. 64(2)(b).
(4)1980 s. 64(2)(c).
(5)1980 s. 64(2)(d).
(6), (7)1980 s. 64(5), (6); 1982 s. 71(1).
(8)1980 s. 64(6A); 1982 s. 71(2); 1986 Sch. 16 para. 1(3).
(9), (10)1980 s. 64(7), (9).
40(1)1980 s. 64(3); 1982 s. 70(7).
(2)1980 s. 64(3A); 1982 s. 70(7).
(3)1980 s. 64(4).
(4)1980 s. 64(8), (8A); 1982 s. 70(3); 1986 s. 57(4), Sch. 16 paras. 1(4), (5), 5(3).
(5)1980 s. 64(9); ICTA Sch. 29.
41(1)(a)1980 s. 65(1); 1986 Sch. 16 para. 2(1).
(b)1980 s. 65(1), (6).
(c)1980 s. 69; 1986 s. 57(7).
(2)1980 s. 65(2); 1985 Sch. 14 para. 14(1).
(3)1980 s. 65(3); 1985 Sch. 14 para. 14(2).
(4)1980 s. 65(4); 1982 Sch. 11 para. 2; 1985 Sch. 14 para. 14(3).
(5)1980 s. 65(5); ICTA Sch. 29.
(6)1980 s. 65(6); 1986 Sch. 16 para. 2(2).
42(1)1982 s. 70(1); 1986 Sch. 16 para. 5(1); ICTA Sch. 29.
(2)1982 s. 70(2).
(3), (4)1982 s. 70(4), (5); 1986 Sch. 16 para. 5(4), (5).
(5)1982 s. 70(6); 1986 Sch. 16 para. 5(6).
(6)1982 Sch. 11 para. 4(1), (3); ICTA Sch. 29; 1989 Sch. 13 para. 19.
(7)1982 Sch. 11 para. 4(2).
(8)1982 s. 57(4), Sch. 16 Pt. II.
431980 s. 68; 1986 Sch. 16 para. 4.
441986 Sch. 16 para. 9.
45(1)–(5)1980 s. 68(1)–(5).
(6)1980 s. 68(8).
(7)1982 Sch. 11 para. 6.
461986 Sch. 16 para. 8; ICTA Sch. 29.
47(1)–(7)1980 s. 66; ICTA Sch. 29; 1985 s. 58(3); 1989 Sch. 13 para. 15.
(8), (9)1982 s. 70(6); Sch. 11 para. 3; 1985 s. 58(3); 1989 Sch. 13 para. 15.
(10)1989 Sch. 13 para. 15(2).
481986 Sch. 16 para. 10(1)–(6).
49(1)1982 Sch. 11 para. 5(2).
(2)–(4)1980 s. 67(2)–(4); 1982 Sch. 11 para. 5(2).
50(1), (2)1980 s. 73(2), (3).
(3)1980 s. 73(4); 1982 s. 70(9); 1986 s. 57(1)–(3), Sch. 16 para. 7(1).
(4)1986 Sch. 16 para. 7(2).
(5)1980 s. 73(5); 1989 Sch. 13 para. 18.
(6)1980 s. 73(6); 1982 Sch. 11 para. 4(4); 1986 Sch. 16 para. 8(8); ICTA Sch. 29.
51(1)1985 s. 59(1).
(2)–(5)1985 Sch. 17 para. 1.
(6), (7)1985 s. 59(3), (4).
(8)1985 s. 59(8), (2).
521985 Sch. 17 para. 2.
531985 Sch. 17 para. 3; ICTA Sch. 29.
541985 Sch. 17 para. 4.
551985 Sch. 17 para. 5; ICTA Sch. 29.
561985 Sch. 17 para. 6; ICTA Sch. 29.
571985 Sch. 17 para. 7.
581985 Sch. 17 para. 8.
591985 Sch. 17 para. 9; 1989 Sch. 13 para. 23.
601971 s. 45; 1989 Sch. 13 para. 10.
61(1)(a)1971 s. 46(1)(a).
(b)1971 s. 46(1)(b); 1985 Sch. 14 para. 4.
(2)1971 s. 46(1) proviso.
(3)1971 s. 46(1A); 1985 Sch. 14 para. 1.
(4)1971 s. 46(2); 1985 s. 59(5), (6).
(5)1971 s. 48(4) proviso; 1980 s. 70(3).
(6)1980 s. 64(11).
(7)1971 s. 48(4A); 1989 Sch. 13 para. 12.
(8)1971 s. 46(2A); 1989 Sch. 13 para. 11.
621971 Sch. 8 para. 14.
631986 s. 55(5), Sch. 14 para. 5.
641984 s. 78.
651968 s. 44; 1971 Sch. 8 para. 15(1).
661968 s. 45; 1971 Sch. 8 para. 15(2).
67(1)–(4)1975 s. 14.
(5), (6)1980 s. 74(6); 1989 Sch. 13 para. 28(6).
68(1)–(4)1982 s. 72(1)–(4); 1984 s. 62(2).
(5), (6)1982 s. 72(4A), (4B); 1984 s. 62(3).
(7)1982 s. 72(5); 1984 s. 62(4); ICTA Sch. 29.
(8)1982 s. 72(6).
(9)1982 s. 72(7); Films Act 1985 c. 21 s. 6(2)(a); 1983 s. 32(1).
(10)1982 s. 72(9).
69(1)1974 s. 17.
(2)1975 s. 15.
70(1)1975 (2) s. 49(1); 1988 s. 93; 1989 s. 119(1).
(2)1978 s. 40(1); 1988 s. 93.
(3)1975(2) s. 49(2).
(4)1978 s. 40(4); 1988 s. 93.
(5)1975(2) s. 49(2); 1978 s. 40(5); 1988 s. 93; 1989 s. 119(2).
711989 s. 117.
721989 s. 118.
731971 s. 48(1)–(3).
74ICTA Sch. 29 para. 2.
751971 Sch. 8 para. 3; 1972 s. 68(3)(b); ICTA Sch. 29.
761972 s. 68(3)–(10); ICTA Sch. 29; 1989 Sch. 13 para. 17.
77(1), (2)1971 Sch. 8 para. 13; 1987(2) s. 64(6), (7)(b); ICTA Sch. 29.
(3)–(7)1971 Sch. 8 para. 13; 1988 s. 92.
(8)1971 Sch. 8 para. 13(3A); 1989 Sch. 13 para 16.
78(1)1968 s. 48(1); 1970 Sch. 15 para. 5(5); 1971 Sch. 8 para. 15(3); 1985 Sch. 14 para. 10; ICTA Sch. 29.
(2)1968 s. 48(2); 1971 Sch. 8 para. 15(3); 1985 Sch. 14 para. 10.
(3)–(5)1968 s. 48(3)–(5); 1971 Sch. 8 para. 15(3).
79(1)1971 Sch. 8 para. 5(1); 1985 Sch. 14 para. 2.
(2)–(6)1971 Sch. 8 para. 5(2)–(6); 1985 Sch. 14 para. 6.
80(1)–(3)1971 Sch. 8 para. 6(1)–(3).
(4)–(6)1971 Sch. 8 para. 6(4)–(6); 1985 Sch. 14 para. 7.
(7)1971 Sch. 8 para. 6(4).
81(1)1971 Sch. 8 para. 7(1); 1985 Sch. 14 para. 8(1).
(2)1971 Sch. 8 para. 7(1A); 1985 Sch. 14 para. 8(2).
(3)1971 Sch. 8 para. 7(1B); 1989 Sch. 13 para. 13(3).
(4)1989 Sch. 13 para. 13(2), (4).
821976 s. 39.
83(1)1971 s. 50(1); 1986 s. 55(7)(a).
(2)1971 s. 50(4); 1983 s. 32(2).
(3)_
(4)1971 s. 50(7).
(5)ICTA s. 577(1)(c).
(6)1971 s. 50(7A); 1986 s. 55(7)(b).
84(1)1982 s. 76; 1987(2) s. 72(1).
(2), (3)1988 s. 95.
851982 Sch. 12. para. 2.
861982 Sch. 12 para. 3; 1983(2) s. 6(5), (6); Housing (Consequential Provisions) Act 1985 c. 71 Sch. 2 para. 54(3); ICTA Sch. 29.
87(1)–(6)1982 Sch. 12 paras. 4(1)–(4), (6), (7).
(7)1982 Sch. 12 para. 1(3).
(8)1982 Sch. 12 para. 1(1).
881982 Sch. 12 para. 5.
891982 Sch. 12 para. 6.
901982 Sch. 12 para. 7.
911982 Sch. 12 para. 8.
921982 Sch. 12 para. 9.
93(1)1982 Sch. 12 para. 10; 1988 s. 95(5).
(2)1982 Sch. 12 para. 11; 1986 s. 56(6)(c).
(3)1989 Sch. 13 para. 28(6).
941982 Sch. 12 para. 12.
951982 Sch. 12 para. 13.
96(1), (2)1982 Sch. 12 paras. 1(4), (5).
(3)1982 s. 76(2); 1987(2) s. 72(1).
971982 Sch. 12 paras. 3(1), 15; 1988 s. 95(4).
981986 Sch. 13 para. 9.
991986 Sch. 13 para. 10.
1001986 Sch. 13 para. 11.
1011986 Sch. 13 para. 12.
1021986 Sch. 13 para. 13.
1031986 Sch. 13 para. 14.
1041986 Sch. 13 para. 15.
1051986 Sch. 13 para. 4.
1061986 Sch. 13 para. 5.
1071986 Sch. 13 para. 6.
1081986 Sch. 13 para. 7.
1091986 Sch. 13 para. 8.
1101986 Sch. 13 para. 16; 1989 Sch. 13 para. 24.
1111986 Sch. 13 para. 17; ICTA Sch. 29.
1121986 Sch. 13 para. 18.
1131986 Sch. 13 para. 19.
1141986 Sch. 13 para. 20.
1151986 Sch. 13 para. 21.
1161986 Sch. 13 para. 22.
1171986 Sch. 13 para. 23.
1181986 Sch. 13 para. 24.
119(1), (2)1986 s. 55(1), (2), (8), Sch. 14 para. 1(1), 5.
(3)1986 Sch. 14 paras. 3, 4, 6.
(4), (5),1986 Sch. 14 para. 8.
(6)_
1201986 Sch. 13 para. 3.
121(1) – (4)1986 Sch. 13 para. 1.
(5)1986 Sch. 13 para. 2(4).
122(1)1968 s.68(1); 1978 s. 39(1); 1986 s. 56(1).
(2)1968 s. 68(3A); 1978 s. 39(2).
(3)–(6)1968 s. 68(4)–(6); 1978 s. 39(3).
(7)_
1231986 s. 56(1), Sch. 15 para. 1(1).
124(1)1968 s. 68(3); 1986 Sch. 15 para. 2.
(2)1986 Sch. 15 para. 1(2).
(3)1986 s. 56(5); 1989 Sch. 13 para. 28(5).
125(1)1986 Sch. 15 para. 1(3).
(2)–(4)1986 Sch. 15 para. 3(1)–(3).
1261986 Sch. 15 para. 4.
1271986 Sch. 15 para. 5.
128(1)–(7)1986 Sch. 15 para. 6.
(8)1988 Sch. 3 para. 24.
1291986 Sch. 15 para. 7.
1301986 Sch. 15 para. 10; ICTA Sch. 29.
131(1)_
(2)(a)1989 s. 120(1), (2).
(b)1989 s. 120(1), (4).
(3)1989 s. 120(1).
(4)1989 s. 120(3).
(5), (6)1989 s. 120(5), (6).
132(1)1968 s. 68(2).
(2)–(5)1986 Sch. 15 para. 11; 1989 Sch. 17 Pt. VI Note 2.
133(1)1968 s. 69; 1986 s. 56(4); 1970 Sch. 15 para. 5(7); 1988 Sch. 6 para. 6(1).
(2)1988 Sch. 14 Pt. V Note 3.
(3)1986 s. 56(2).
(4), (5)1986 Sch. 15 para. 1(4), (5).
(6), (7)1986 Sch. 15 para. 8.
(8), (9)1986 Sch. 15 para. 9(2), (3).
134(1)1968 s.67(1)(b).
(2), (3)1968 s. 67(2).
(4)1968 s. 67(3); 1970 Sch. 15 paras. 5(6), 11; ICTA Sch. 29.
(5), (6)1968 s. 67(4), (5).
(7), (8)1968 s. 67(7), (9).
1351968 s. 67(6), (8), (10).
1361968 s. 90; 1970 Sch. 15 para. 11; ICTA Sch. 29; Secretary of State for Trade and Industry Order 1970 (S.I. 1970/1537).
137(1)1968 s. 91(1).
(2), (3)1968 s. 91(1A), (1B); 1985 s. 63(1).
(4)1968 s. 91(1C); 1989 Sch. 13 para. 7.
(5)–(7)1968 s. 91(2)–(4); 1970 Sch. 15 para. 11; ICTA Sch. 29.
1381968 s. 92; 1985 s. 63(2)–(6); 1971 Sch. 8 para. 16(2); 1989 Sch. 13 paras. 8, 28.
139(1)1968 s. 94(1).
(2), (3)1968 s. 95(7), (8); Secretary of State for Trade and Industry Order 1970 (S.I. 1970/1537).
(4)1968 s. 94(4A); 1989 Sch. 13 para. 9.
(5)1968 s. 93(3).
140(1)1968 s.70(1); 1971 s. 48(4); 1986 s. 56(3), Sch. 13 para. 2(1).
(2)1968 s. 70(2).
(3)1968 s. 70(3); 1970 Sch. 15 para. 5(8).
(4)1968 s. 70(4); 1981 s. 77(2).
(5)1968 s. 70(4A); 1981 s. 77(3).
(6)1968 s. 70(5); ICTA Sch. 29.
(7), (8)1968 s. 70(6), (7).
(9)1988 Sch. 14 Pt. V Note 3.
(10)1968 s. 95(1).
141(1)1968 s. 70(1); 1971 s. 48(4); 1982 Sch. 12 para. 14.
(2)1968 s. 71(1).
(3)1968 s. 71(1) proviso.
(4)1968 s. 71(2).
(5)1968 s. 71(3); 1970 Sch. 15 para. 5(9).
(6)1971 s. 48(4); 1980 s. 70(3)(a).
1421976 s. 41(1)–(5); ICTA Sch. 29.
1431982 s. 79.
144(1), (2)1968 s. 73; 1971 s. 48(4); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
(3)1968 s. 95(1).
1451968 s. 74; 1970 Sch. 15 para. 5(10), (11); 1971 s. 48(4); 1978s. 39(4); 1982 Sch. 12 para. 14; 1986 Sch. 13 para. 2(1).
1461968 s. 75; 1986 s. 56(6).
1471989 Sch. 13 para. 28.
148(1)1968 s. 14(1); 1971 Sch. 8 para. 16(2); 1986 s. 56(6)(a), Sch. 13 para. 25(1).
(2)1968 s. 93(1); 1986 Sch. 13 para. 25(2).
(3)1968 s. 93(2).
(4)1968 s. 67(11).
(5)1968 s. 50(2); 1971 Sch. 8 para. 2(2).
(6)1971 Sch. 8 para. 2(1).
(7)1989 Sch. 13 para. 28(5), (6).
1491968 s. 76; 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
150(1), (2)1968 s. 77(1), 95(2); 1971 Sch. 8 para. 15(4); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
(3), (4)1968 s. 77(2), (3).
(5)1968 s. 77(4); 1986 Sch. 13 para. 2(2).
1511968 s. 81; 1971 Sch. 8 para. 15(4); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
1521968 s. 79; 1970 Sch. 15 para. 5(12); 1986 s. 56(3), Sch. 13 para. 2(1); ICTA Sch. 29; 1988 Sch. 14 Pt. V Note 3.
153(1)1968 s.84(1), 95(6); Industrial Development Act 1982 c. 52; 1971 Sch. 8 para. 15(5); 1972 s. 67(3); Northern Ireland Constitution Act 1973 c. 36 s. 40, Sch. 5 para. 1(1); 1982 Sch. 12 para. 14; 1986 s. 56(3); Sch. 13 para 2(1).
(2), (3)1968 s. 84(2), (2A); 1989 Sch. 13 para. 3(2), (3).
(4)1968 s. 84(3)(c).
(5)1989 Sch. 13 para. 3(4).
154(1)1968 s. 85(1); 1986 s. 56(6), Sch. 13 para. 2(1).
(2)1971 Sch. 8 para. 15(6); 1985 s. 59(8).
(3)1968 s. 85(1A); 1976 s. 42; ICTA Sch. 29.
(4)1968 s. 85(2A); 1970(F) Sch. 4 para. 7.
(5)1968 s. 85(3A), (4); 1988 Sch. 6 para. 6, Sch. 14 Pt. V Note 3; 1989 Sch. 13 para. 4.
155(1)–(5)1968 Sch. 9 para. 1–3.
(6)1989 Sch. 13 para. 5.
(7), (8)1968 Sch. 9 para. 4; 1988 Sch. 14 Pt. V Note 3; 1989 Sch. 13 para. 6.
1561968 s. 86; 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
157(1)1968 s. 78(1), 95(3), Sch. 7 para. 1; 1981 s. 76(3); 1982 Sch. 12 para. 4(5); 1986 Sch. 13 para. 2(1); ICTA Sch. 29; 1989 Sch. 13 para. 25.
(2)1968 s. 78(2), Sch. 7 para. 1.
(3)1968 Sch. 7 para. 1(2).
(4)1968 Sch. 7 para. 2.
(5)_
158(1)1968 Sch. 7 para. 4(1)(a), (c); 1988 s. 91(2).
(2)(a)1968 Sch. 7 para. 4(2)(a).
(b)1968 Sch. 7 para. 4(2)(a); 1982 Sch. 12 para. 4(5)(b).
(c)1968 Sch. 7 para. (2)(d); 1986 Sch. 13 para. 25(3).
(3)1968 Sch. 7 para. 4(3); 1982 Sch. 12 para. 4(5)(c); 1983(2) s. 6; 1987(2) s. 64(1); 1989 Sch. 13 para. 20.
(4)1968 Sch. 7 para. 4(4); 1988 s. 91(3).
(5)1986 Sch. 15 para. 9(1).
(6)1988 s. 91(4).
159(1)1968 s. 82(1); 1970 Sch. 15; 1971 s. 50(3); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1); ICTA Sch. 29.
(2)–(8)1985 s. 56; 1986 s. 57(10), Sch. 13 para. 28; ICTA Sch. 29; 1989 Sch. 13 paras. 29, 30.
1601968 s.72; 1970 Sch. 15; 1971 s. 50(2); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1); ICTA Sch. 29.
161(1), (2)1968 s. 87(1), 94(2); 1971 s. 44(6), 50(1), Sch. 8 para. 13; 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1), (3); 1987(2) s. 64(5), (6).
(3)ICTA Sch. 29 para. 1.
(4)1968 s. 87(1); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
(5)1986 s. 87(2), 94(3); 1971 s. 48(4); 1986 s. 56(3), Sch. 13 para. 2(1).
(6)1968 s. 87(3); 1971 s. 50(5); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
(7)1968 s. 87(4); 1971 s. 50(6); 1986 s. 56(3), Sch. 13 para. 2(1); 1989 Sch. 17 Pt. VI Note 2.
(8)1968 s. 87(6); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
(9)1968 s. 87(7), 94(4); 1986 s. 56(3), Sch. 13 para. 2(1).
(10)_
1621968 s. 88; 1986 s. 56(3), Sch. 13 para. 2(1), Sch. 15 para. 3(4).
163–165_

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