Capital Allowances Act 1990 (repealed)

SCHEDULES

[F1 SCHEDULE AA1 U.K. Exclusions from expenditure on machinery or plant

Textual Amendments

F1 Sch. AA1 inserted (with effect in accordance with s. 117(2) of the amending Act) by Finance Act 1994 (c. 9), s. 117(1)

Buildings U.K.

1 (1) For the purposes of this Act expenditure on the provision of machinery or plant does not include any expenditure on the provision of a building. U.K.

(2) For the purposes of this Schedule “building” includes any asset in the building—

(a) which is incorporated into the building, or

(b) which, by reason of being moveable or otherwise, is not so incorporated, but is of a kind normally incorporated into buildings;

and in particular includes any asset in or in connection with the building included in any of the items in column 1 or column 2 of the following Table (“Table 1”).

(3) Sub-paragraph (1) above does not affect the question whether expenditure on the provision of—

(a) any asset falling within column 2 of Table 1,

(b) any cold store,

(c) any caravan provided mainly for holiday lettings,

(d) any building provided for testing aircraft engines run within the building, or

(e) any moveable building intended to be moved in the course of the trade,

is for the purposes of this Act expenditure on the provision of machinery or plant.

(4) Table 1 is to be read subject to the notes following it.

Table 1
A. Walls, floors, ceilings, doors, gates, shutters, windows and stairs.	1. Electrical, cold water, gas and sewerage systems—(a) provided mainly to meet the particular requirements of the trade, or(b) provided mainly to serve particular machinery or plant used for the purposes of the trade.
	2. Space or water heating systems; powered systems of ventilation, air cooling or air purification; and any ceiling or floor comprised in such systems.
B. Mains services, and systems, of water, electricity and gas.	3. Manufacturing or processing equipment; storage equipment, including cold rooms; display equipment; and counters, checkouts and similar equipment.
	4. Cookers, washing machines, dishwashers, refrigerators and similar equipment; washbasins, sinks, baths, showers, sanitary ware and similar equipment; and furniture and furnishings.
C. Waste disposal systems.	5. Lifts, hoists, escalators and moving walkways.
	6. Sound insulation provided mainly to meet the particular requirements of the trade.
D. Sewerage and drainage systems.	7. Computer, telecommunication and surveillance systems (including their wiring or other links).
	8. Refrigeration or cooling equipment.
E. Shafts or other structures in which lifts, hoists, escalators and moving walkways are installed.	9. Sprinkler equipment and other equipment for extinguishing or containing fire; fire alarm systems.
	10. Burglar alarm systems.
	11. Any machinery (including devices for providing motive power) not within any other item in this column.
F. Fire safety systems.	12. Strong rooms in bank or building society premises; safes.
	13. Partition walls, where moveable and intended to be moved in the course of the trade.
	14. Decorative assets provided for the enjoyment of the public in the hotel, restaurant or similar trades.
	15. Advertising hoardings; and signs, displays and similar assets.
	16. Swimming pools (including diving boards, slides and structures on which such boards or slides are mounted).

Notes:

1. An asset does not fall within column 2 if its principal purpose is to insulate or enclose the interior of the building or provide an interior wall, a floor or a ceiling which (in each case) is intended to remain permanently in place.

2. “Electrical systems” include lighting systems.

Structures, assets and works U.K.

2 (1) For the purposes of this Act expenditure on the provision of machinery or plant does not include any expenditure on— U.K.

(a) the provision of structures or other assets to which this paragraph applies, or

(b) any works involving the alteration of land.

(2) This paragraph applies to any structure or other asset which falls within column 1 of the following Table (“Table 2”).

(3) Sub-paragraph (1) above does not affect the question whether—

(a) any expenditure falling within column 2 of Table 2, or

(b) any expenditure on the provision of any asset of a description within any of the items in column 2 of Table 1,

is for the purposes of this Act expenditure on the provision of machinery or plant.

(4) Table 2 is to be read subject to the notes following it.

Table 2
A. Any tunnel, bridge, viaduct, aqueduct, embankment or cutting.	1. Expenditure on the alteration of land for the purpose only of installing machinery or plant.
B. Any way or hard standing, such as a pavement, road, railway or tramway, a park for vehicles or containers, or an airstrip or runway.	2. Expenditure on the provision of dry docks.
	3. Expenditure on the provision of any jetty or similar structure provided mainly to carry machinery or plant.
C. Any inland navigation, including a canal or basin or a navigable river.	4. Expenditure on the provision of pipelines, or underground ducts or tunnels with a primary purpose of carrying utility conduits.
	5. Expenditure on the provision of towers provided to support floodlights.
D. Any dam, reservoir or barrage (including any sluices, gates, generators and other equipment associated with it).	6. Expenditure on the provision of any reservoir incorporated into a water treatment works or on the provision of any service reservoir of treated water for supply within any housing estate or other particular locality.
E. Any dock.	7. Expenditure on the provision of silos provided for temporary storage or on the provision of storage tanks.
	8. Expenditure on the provision of slurry pits or silage clamps.
F. Any dike, sea wall, weir or drainage ditch.	9. Expenditure on the provision of fish tanks or fish ponds.
G. Any structure not within any other item in this column.	10. Expenditure on the provision of rails, sleepers and ballast for a railway or tramway.
	11. Expenditure on the provision of structures and other assets for providing the setting for any ride at an amusement park or exhibition.
	12. Expenditure on the provision of fixed zoo cages.

Notes:

1 U.K. “Dock” includes—

(a) any harbour, wharf, pier, marina or jetty, and

(b) any other structure in or at which vessels may be kept or merchandise or passengers may be shipped or unshipped.

2 U.K. An industrial structure, that is, anything (other than a building) which is or is to be an industrial building or structure as defined in section 18, is not within item G in column 1; and that section, as it applies for the purposes of this note, shall have effect as if—

(a) in subsection (1)(b), after “electricity” there were inserted “gas”,

(b) after that paragraph there were inserted—

”(ba) for the purposes of a trade which consists in the provision of telecommunication, television or radio services; or”, and

(c) in subsection (9), after the definition of “foreign plantation”, there were inserted—

” “gas undertaking” means an undertaking for the extraction, production, processing or distribution of gas.”

Land U.K.

3 (1) For the purposes of this Act expenditure on the provision of machinery or plant does not include expenditure on the acquisition of any interest in land. U.K.

(2) This paragraph does not apply for the purposes of Part II to any asset which is so installed or otherwise fixed in or to any description of land as to become, in law, part of that land.

General exemptions U.K.

4 U.K. Paragraphs 1(1) and 2(1) above do not apply to any expenditure to which section 67, 67A, 68, 69, 70 or 71 applies.

Interpretation U.K.

5 (1) In this Schedule— U.K.

(a) “structure” means a fixed structure of any kind, other than a building, and

(b) references to the provision of any building, structure or other asset include references to its construction or acquisition.

(2) Nothing in this Schedule affects the question whether expenditure on the provision of any glasshouse which is constructed so that the required environment (that is, air, heat, light, irrigation and temperature) for growing plants is provided automatically by means of devices which are an integral part of its structure is, for the purposes of this Act, expenditure on the provision of machinery or plant.

(3) The definition of “land” in Schedule 1 to the Interpretation Act 1978, in its application for the purposes of this Schedule, shall have effect with the omission of the words “buildings and other structures”; and, subject to that, “interest in land” in paragraph 3 above has the same meaning as in Chapter VI of Part II.]

Section 145A

[F2 SCHEDULE A1 U.K. Corporation Tax Allowances: Claims

Textual Amendments

F2 Sch. A1 inserted by Finance Act 1990 (c. 29), s. 102(3)(4), Sch. 16

Introductory U.K.

1 (1) This Schedule has effect as respects claims for allowances which fall to be made under the provisions of this Act as they apply for the purposes of corporation tax. U.K.

(2) Section 42 of the Taxes Management Act 1970 (procedure for making claims) shall not apply to such claims.

Time limits U.K.

2 (1) No claim for an accounting period of a company may be made if— U.K.

(a) the claim affects an amount for the period which is determinable under section 41A of the Taxes Management Act M1 1970, and

(b) a determination of the amount under that section has become final.

(2) Sub-paragraph (1) above shall not apply in the case of a claim made before the end of 2 years from the end of the period.

(3) Sub-paragraph (1) above shall not apply where—

(a) the company has been assessed to corporation tax for the period, and

(b) the assessment has not become final and conclusive.

(4) This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.

Marginal Citations

M1 1970 (c.9).

3 (1) No claim for an accounting period of a company may be made if— U.K.

(a) the company has been assessed to corporation tax for the period, and

(b) the assessment has become final and conclusive.

(2) Sub-paragraph (1) above shall not apply in the case of a claim made before the end of 2 years from the end of the period.

(3) Sub-paragraph (1) above shall not apply where—

(a) the claim affects an amount for the period which is determinable under section 41A of the Taxes Management Act 1970, and

(b) a determination of the amount under that section has either not been made or, if made, has not become final.

(4) This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.

4 (1) No claim for an accounting period of a company may be made after the end of 6 years from the end of the period, except under paragraph 6 below. U.K.

(2) This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.

5 U.K. Where under paragraph 2, 3 or 4 above a claim may not be made after a certain time, it may be made within such further time as the Board may allow.

6 (1) A claim for an accounting period of a company may be made after the end of 6 years from the end of the period if— U.K.

(a) the company has been assessed to corporation tax for the period before the end of 6 years from the end of the period,

(b) the company has appealed against the assessment, and

(c) the assessment has not become final and conclusive.

(2) No claim for an accounting period of a company may be made under this paragraph after the end of 6 years and 3 months from the end of the period.

Method of making claim U.K.

7 (1) A claim shall be made by being included in a return under section 11 of the Taxes Management Act 1970 (corporation tax return) for the period for which the claim is made. U.K.

(2) In sub-paragraph (1) above the reference to a claim being included in a return includes a reference to a claim being included by virtue of an amendment of the return.

(3) This paragraph applies to the withdrawal of a claim as it applies to the making of a claim.

Nature of claim U.K.

8 U.K. A claim, other than one under paragraph 6 above, shall be for an amount which is quantified at the time the claim is made.

9 (1) A claim under paragraph 6 above shall be expressed to be conditional, as to the amount claimed, on, and only on, the outcome of one or more relevant matters specified in the claim. U.K.

(2) For the purposes of this paragraph a matter is relevant if it is relevant to the determination of the assessment of the claimant company to corporation tax for the period for which the claim is made.

Adjustments U.K.

10 (1) All such assessments or adjustments of assessments shall be made as may be necessary to give effect to a claim or the withdrawal of a claim. U.K.

(2) An assessment under this paragraph shall not be out of time if it is made—

(a) in the case of a claim, within one year from the date mentioned in sub-paragraph (3) below, and

(b) in the case of the withdrawal of a claim, within one year from the date on which the claim is withdrawn.

(3) The date referred to above is—

(a) in a case where the claim affects an amount for the period for which the claim is made which is determinable under section 41A of the Taxes Management Act 1970, the date on which a determination of the amount under that section becomes final;

(b) in any other case, the date on which an assessment of the claimant company to corporation tax for the period for which the claim is made becomes final and conclusive.

11 U.K. Where a claim affecting an amount determinable under section 41A of the Taxes Management Act 1970 is made or withdrawn after a determination of the amount under that section has become final, the determination shall be adjusted accordingly.]

Section 164

SCHEDULE 1 U.K. Consequential amendments

Taxes Management Act 1970 c. 10 U.K.

1 (1) In sections 57(3)(b) and 58(3)(b) of the Taxes Management Act 1970 for “section 81 of the Capital Allowances Act 1968" there shall be substituted “section 151 of the Capital Allowances Act 1990". U.K.

(2) In the first column of the Table in section 98 of that Act for “Section 67(4) of, and paragraph 4(3) of Schedule 12 to, the Finance Act 1980" there shall be substituted “Sections 23(4) and 49(4) of the Capital Allowances Act 1990".

(3) In the second column of that Table for “Section 67(2) of, and paragraph 4(1) of Schedule 12 to, the Finance Act 1980" there shall be substituted “Sections 23(2), 48 and 49(2) of the Capital Allowances Act 1990".

F3 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. 1 para. 1(4) repealed (29.4.1996) by Finance Act 1996 (c. 8), Sch. 41 Pt. V(12)

Social Security Act 1975 c. 14 U.K.

Social Security (Northern Ireland) Act 1975 c. 15 U.K.

F4 2 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Sch. 1 para. 2 repealed (1.7.1992) (E.W.S.) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 3, 7(2), Sch.1, (subject as mentioned in Local Government Finance Act 1992 (c. 14), s. 118(5)) and (N.I.) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 3, 7(2), Sch.1.

Capital Gains Tax Act 1979 c. 14 U.K.

3 U.K. F5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 Sch. 1 para. 3 repealed (in relation to tax for the year 1992/93 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1), 290(3), Sch.12 (with ss. 201(3), 290(1), Sch. 11 paras. 22, 26(2), 27).

Finance Act 1982 c. 39 U.K.

4 U.K. In section 137 of the Finance Act 1982—

(a) in subsection (2) for all following “grant in" there shall be substituted “section 153(1) of the Capital Allowances Act 1990 (treatment of subsidies etc.)"; and

(b) in subsection (6) for “84 or 95 of the 1968 Act" there shall be substituted “153 of the Capital Allowances Act 1990".

London Regional Transport Act 1984 c. 32 U.K.

5 U.K. In paragraph 5 of Schedule 5 to the London Regional Transport Act 1984 for sub-paragraph (b) there shall be substituted—

“(b) section 1(7)(b) of the Capital Allowances Act 1990;”.

Films Act 1985 c. 21 U.K.

6 U.K. In section 6(1) and in paragraphs 2 and 3 of Schedule 1 to the Films Act 1985 for “section 72 of the Finance Act 1982" there shall be substituted “section 68 of the Capital Allowances Act 1990".

Trustee Savings Bank Act 1985 c. 58 U.K.

7 U.K. In paragraph 1 of Schedule 2 to the Trustee Savings Bank Act 1985 for the words from “1968" to “allowances)" there shall be substituted “1990".

Income and Corporation Taxes Act 1988 c. 1 U.K.

8 (1) The Income and Corporation Taxes Act 1988 shall be amended in accordance with sub-paragraphs (2) to (43) below. U.K.

F6 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In section 75(4) for “section 306 of the 1970 Act (capital allowances for machinery and plant)" there shall be substituted “section 28 of the 1990 Act (capital allowances for investment and insurance companies)".

(5) In section 87(7) for the words “section 60 of the 1968 Act" there shall be substituted “ Part IV of the 1990 Act in respect of expenditure falling within section 105(1)(b) of that Act".

(6) In section 91(9) for “Section 84 of the 1968 Act" and “Part I" there shall be substituted “Section 153 of the 1990 Act" and “that Act".

(7) In section 116(4)(b) for “46(1) of the Finance Act 1971" there shall be substituted “61(1) of the 1990 Act".

(8) In section 117(1) and (2) for “71 of the 1968 Act" there shall be substituted “141 of the 1990 Act".

(9) In section 118(1) and (2) for “74 of the 1968 Act" there shall be substituted “145 of the 1990 Act".

(10) In section 198(2) for the words from “Chapter II" to “1971" there shall be substituted “Part II of the 1990 Act".

F8 (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(12) In section 359(3)(a) for the words from “Chapter II" to “1971" there shall be substituted “Part II of the 1990 Act".

(13) In section 383—

(a) in subsection (5) for “section 72 of the 1968 Act" and “section 70(4) of the 1968 Act" there shall be substituted “section 160 of the 1990 Act" and “section 140(4) of the 1990 Act"; and

(b) in subsection (7) for “section 70(2) of the 1968 Act" there shall be substituted “section 140(2) of the 1990 Act".

(14) In section 384(10) for the words following paragraph (b) there shall be substituted “and the Tax Acts shall have effect as if subsections (6) to (8) above were contained in Chapter V of Part II of the 1990 Act, and those subsections are without prejudice to section 142 of that Act."

(15) In section 389—

(a) in subsection (2) for “Schedule 13 to the Finance Act 1986", “section 15(1) of the 1968 Act" and “section 15(1)" there shall be substituted “Part IV of the 1990 Act", “section 17(1) of the 1990 Act" and “section 17(1)"; and

(b) in subsection (6) for “Part I of the 1968 Act or Chapter I of Part III of the Finance Act 1971" there shall be substituted “the 1990 Act except Parts III, IV, V (other than section 122) and VII".

F9 (16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(17) In section 395(1) for “within the meaning of Chapter I of Part III of the Finance Act 1971" there shall be substituted “within the meaning of Part II of the 1990 Act".

(18) In section 397—

(a) in subsection (5) for “section 72 of the 1968 Act" there shall be substituted “section 160 of the 1990 Act"; and

(b) in subsection (7) for “section 73(2) of the 1968 Act" there shall be substituted “section 144(2) of the 1990 Act".

(19) In section 400—

(a) in subsection (2)(c) for “section 74(2) of the 1968 Act" there shall be substituted “section 145(2) of the 1990 Act";

(b) in subsection (4) for “section 74(3) of the 1968 Act" there shall be substituted “section 145(3) of the 1990 Act"; and

(c) in subsection (6) for “section 84 of the 1968 Act" there shall be substituted “section 153 of the 1990 Act".

(20) In section 407 for “section 74(3) of the 1968 Act" (in both places) there shall be substituted “section 145(3) of the 1990 Act".

(21) In section 411(10) for “section 87(3) of the 1968 Act" and “Part I of that Act" there shall be substituted “section 161(5) of the 1990 Act" and “that Act, except Parts III and VII,".

(22) In section 492—

(a) in subsection (5) for “section 71 of the 1968 Act" there shall be substituted “section 141 of the 1990 Act";

(b) in subsection (6) for “section 74 of the 1968 Act" there shall be substituted “section 145 of the 1990 Act"; and

(c) in subsection (7) for “section 74(1) of the 1968 Act" there shall be substituted “section 145(1) of the 1990 Act".

(23) In section 495 —

(a) in subsection (1)(b) for the words from “under Chapter I" to “plant)" there shall be substituted “Part I, II or VII of the 1990 Act (capital allowances relating to industrial buildings, machinery or plant and scientific research).";

(b) in subsection (3)(b) for the words from “under Chapter I" to “1971" there shall be substituted “Part I, II or VII of the 1990 Act"; and

(c) in subsection (7) for “84 or 95 of the 1968 Act" there shall be substituted “153 of the 1990 Act".

(24) In section 497(2) and (5) for “ring fence income" there shall be substituted “ring fence profits".

(25) In section 522(7) for “75 of the 1968 Act" there shall be substituted “146 of the 1990 Act".

(26) In section 525(3) for “section 79 of the 1968 Act" there shall be substituted “section 152 of the 1990 Act".

(27) In section 530(8) for “subsection (2) of section 75 of the 1968 Act" there shall be substituted “subsections (2) and (3) of section 146 of the 1990 Act" and for “it applies" there shall be substituted “they apply".

(28) In section 532—

(a) in subsection (1) for “Part I of the 1968 Act" there shall be substituted “the 1990 Act";

(b) in subsection (2) for “Schedule 7 to the 1968 Act" there shall be substituted “sections 157 and 158 of the 1990 Act";

(c) in subsection (3) for “Part I of the 1968 Act" and “paragraph 4(1)(a) of Schedule 7 to" there shall be substituted “the 1990 Act" and “section 158(1)(a) of" respectively;

(d) in subsection (4) for “section 82(1) of the 1968 Act" there shall be substituted “section 159(1) of the 1990 Act"; and

(e) in subsection (5) for “Part I of the 1968 Act", “that Part" and “section 78, together with Schedule 7 to that Act" there shall be substituted “the 1990 Act", “that Act" and “sections 157 and 158 of that Act" respectively.

(29) In section 646(3) for the words from “under the" to “1968 Act)" there shall be substituted “under the 1990 Act (including enactments which under this Act are to be treated as contained in the 1990 Act)".

(30) In section 577(1)(c) for “Chapter II of Part I of the 1968 Act and Chapter I of Part III of the Finance Act 1971" there shall be substituted “Part II of the 1990 Act."

(31) In section 768(6) for “87(3) of the 1968 Act" there shall be substituted “161(5) of the 1990 Act".

F10 (32) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(33) In section 781(9) for “45(2) of the Finance Act 1971" there shall be substituted “60(2) of the 1990 Act".

(34) In section 828(4) after “Schedule 14" there shall be added “or section 22(6)(d) or 36(4)(d) of the 1990 Act"

(35) In section 831(3) the following definition shall be added at the end—

“the 1990 Act” means the Capital Allowances Act 1990.

(36) In section 832(1) for the definition of “the Capital Allowances Acts" there shall be substituted the following definition—

“the Capital Allowances Acts” means the Capital Allowances Act 1990, including enactments which under this Act are to be treated as contained in any Part of that Act, but excluding Part III of that Act;

(37) In section 834(2) for “73 and 74 of the 1968 Act" there shall be substituted “144 and 145 of the 1990 Act".

(38) In section 835(8)(c)—

(a) for the words from “Part I" to “1971" there shall be substituted “Parts I to VI of the 1990 Act";

(b) for “71 of the 1968 Act" there shall be substituted “141 of the 1990 Act".

F11 (39) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(40) In paragraph 1(6)(b) of Schedule 18—

(a) in paragraph (i) for the words from “Chapter I" to “Act") there shall be substituted “Part II of the 1990 Act";

(b) in paragraph (ii) for the words from “Chapter II" to “1971 Act" there shall be substituted “Part II of the 1990 Act";

(c) in paragraph (iii) for “91 of the 1968 Act" there shall be substituted “137 of the 1990 Act".

(41) In paragraph 6 of Schedule 21 in sub-paragraph (1)(a) for “Chapter I or Chapter II of Part I of the 1968 Act" there shall be substituted “Part I or II of the 1990 Act".

(42) In Schedule 24—

(a) in paragraph 10(1) for the words from “Chapter I" to “1971" and for “paragraph 7 of Schedule 8 to" there shall be substituted respectively “Part II of the 1990 Act" and “section 81 of";

(b) in paragraph 10(2) for the words from “Chapter I" to “1971" there shall be substituted “Part II of the 1990 Act";

(c) in paragraph 11(7) for the words from “Chapter I" to “Act 1971" there shall be substituted “Part I or II of the 1990 Act".

(43) In Schedule 30 after paragraph 18 there shall be inserted—

“18A (1) This paragraph applies in any case where a person is entitled to a relief to which Part II of Schedule 9 to the Finance Act 1981 applies (income tax: stock relief) for a year of assessment and—

(a) he and the inspector have come to an agreement, in writing, as to the extent to which the relief is to be given effect in that year (whether by deduction from profits or gains or by discharge or repayment of tax, or both); and

(b) no assessment giving effect to the relief is made for that year.

(2) In a case to which this paragraph applies the relief shall be taken to have been given effect in the year of assessment in question, as if an assessment had been made, to the extent set out in the agreement mentioned in subsection (1) above.”

Textual Amendments

F6 Sch. 1 para. 8(2) repealed (with effect in accordance with Sch. 15 para. 9(1) of the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(11)

F7 Sch. 1 para. 8(3) repealed (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), s. 38(2)(3), Sch. 27 Pt. 3(4)

F8 Sch. 1 para. 8(11) repealed (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 8 Pt. 2(4)

F9 Sch. 1 para. 8(16) repealed (for losses incurred in accounting periods ending on or after 1.4.1991) by Finance Act 1991 (c. 31, SIF 63:1), s. 123, Sch. 19 Pt.V Note 4.

F10 Sch. 1 para. 8(32) repealed (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(25)

F11 Sch. 1 para. 8(39) repealed (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(9)

Finance Act 1988 c. 39 U.K.

9 F12 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F12 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In paragraph 3(1) of Schedule 12 to that Act for the words from “Capital Allowances" to “1971" there shall be substituted “Capital Allowances Act 1990".

Textual Amendments

F12 Sch. 1 para. 9(1)(2)(3) repealed (in relation to tax for the year 1992/93 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289(1), 290(3), Sch.12 (with ss. 201(3), 290(1), Sch. 11 paras. 22, 26(2), 27).

Finance Act 1989 c. 26 U.K.

10 U.K. In section 121(2) of the Finance Act 1989 for the words from “Part"to “1968" there shall be substituted the words “The Capital Allowances Act 1990".

Electricity Act 1989 c. 29 U.K.

11 U.K. In paragraph 5 of Schedule 11 to the Electricity Act 1989—

(a) at the beginning of sub-paragraph (3) there shall be inserted “Neither subsection (6)(a) of section 11 of the Capital Allowances Act 1990 (“the 1990 Act") nor" and for “that section" there shall be substituted “section 11 or section 37";

(b) in sub-paragraph (4)(a) after “Act 1971" there shall be inserted “or section 24 of the 1990 Act";

(c) in sub-paragraph (4)(b) for “that section and Schedule 17 to the Finance Act 1985" there shall be substituted “section 44 of the Finance Act 1971, section 24 of the 1990 Act, Schedule 17 to the Finance Act 1985 and Chapter VI of Part II of the 1990 Act"; and

(d) in sub-paragraph (5) after “Schedule 17 to the Finance Act 1985" there shall be inserted “or Chapter VI of Part II of the 1990 Act" and after “that Schedule" there shall be inserted “or Chapter".

Section 164.

SCHEDULE 2 U.K. Repeals

Chapter	Short title	Extent of repeal
1968 c. 3.	Capital Allowances Act 1968	The whole Act.
1968 c. 73.	Transport Act 1968	Section 161(1) and (3).
1970 c. 9.	Taxes Management Act 1970	In the second column of the Table in section 98, the words “Paragraph 10 of Schedule 16 to the Finance Act 1986".
1970 c. 10.	Income and Corporation Taxes Act 1970	Section 306.
		In Schedule 15, paragraph 5, in Part II of the Table in paragraph 11, the entries relating to the Capital Allowances Act 1968, and paragraph 12(2).
1970 c. 24.	Finance Act 1970	Section 15.
		In Schedule 4, paragraph 7.
1971 c. 68.	Finance Act 1971	Sections 40 to 54.
		Schedule 8.
1972 c. 41.	Finance Act 1972	Sections 67, 68 and 69.
1974 c. 30.	Finance Act 1974	Section 17.
1975 c. 7.	Finance Act 1975	Sections 13, 14 and 15.
1975 c. 45.	Finance (No.2) Act 1975	Section 49.
1976 c. 40.	Finance Act 1976	Sections 39 to 42.
1978 c. 42.	Finance Act 1978	Sections 37 to 40.
		Schedule 6.
1979 c. 14.	Capital Gains Tax Act 1979	In section 34, subsection (4)(aa) and, in subsection (6), the words following “earlier event".
1979 c. 47.	Finance (No.2) Act 1979	Section 14.
1980 c. 48.	Finance Act 1980	Sections 64 to 69.
		Section 70(3).
		Sections 71 to 76.
		Schedules 12 and 13.
1981 c. 35.	Finance Act 1981	Sections 73 to 77.
1982 c. 16.	Civil Aviation Act 1982	In paragraph 3 of Schedule 3, the words from “the Capital" to “expenditure) and" and from “but no" to the end.
1982 c. 39.	Finance Act 1982	Sections 70 to 79.
		Schedules 11 and 12.
		Schedule 21.
1982 c. 52.	Industrial Development Act 1982	In Schedule 2, paragraph 4.
1983 c. 28.	Finance Act 1983	Sections 30 to 33.
1983 c. 49.	Finance (No.2) Act 1983	Section 6.
1984 c. 32.	London Regional Transport Act 1984	In Schedule 6, paragraph 4.
1984 c. 43.	Finance Act 1984	Sections 58 to 62.
		Section 78.
		Schedule 12.
1985 c. 21.	Films Act 1985	Sections 6(2) and 7(5) and (6).
1985 c. 54.	Finance Act 1985	Sections 55 to 59.
		Sections 61 to 66.
		Schedules 14 to 17
1985 c. 71.	Housing (Consequential Provisions) Act 1985	In Schedule 2, paragraph 54.
1986 c. 41.	Finance Act 1986	Sections 55, 56 and 57.
		Schedules 13 to 16.
1987 c. 51.	Finance (No.2) Act 1987	Section 64(1), (5), (6) and (7)(a).
		Section 72.
1988 c. 1.	Income and Corporation Taxes Act 1988	In section 87(7) the words from “and the reference" the end.
		In section 497(1) the words from “and in" to the end.
		In section 503(1) the words “and of Chapter I of Part III of the Finance Act 1971".
		In section 810(4)(b) the words from “incurred or" to “as".
		In Schedule 21, paragraph 6(2).
		In Schedule 29, paragraphs 1 and 2, and in the Table in paragraph 32, the entries relating to—
		the Capital Allowances Act 1968;
		section 306 of the Income and Corporation Taxes Act 1970;
		sections 40 to 44 and 47 of and Schedule 8 to the Finance Act 1971;
		sections 68 and 69 of the Finance Act 1972;
		section 41 of the Finance Act 1976;
		the Finance Act 1978;
		sections 64 to 73 of the Finance Act 1980;
		sections 70 and 72 of and Schedules 11 and 12 to the Finance Act 1982;
		section 60 of the Finance Act 1984;
		sections 56 and 57 of and Schedule 17 to the Finance Act 1985; and
		Schedules 13 to 16 to the Finance Act 1986.
1988 c. 39.	Finance Act 1988	Sections 90 to 95.
		In Schedule 3, paragraphs 23 and 24.
		In Schedule 6, paragraph 6(1).
1989 c. 15.	Water Act 1989	In Schedule 25, paragraph 36.
1989 c. 26.	Finance Act 1989	Sections 117 to 120.
		In Schedule 13, paragraphs 1 to 26 and 28 to 30.
1989 c. 29.	Electricity Act 1989	In paragraph 5(3) of Schedule 11 the word “not".

CAPITAL ALLOWANCES ACT 1990 TABLE OF DERIVATIONS U.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.
1989	Finance 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).
2	1968 s. 1(1), (2); 1981 s. 73(1); 1984 Sch. 12 para. 4.
3	1968 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.
5	1972 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.
9	1968 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.
11	1978 s. 37; ICTA Sch. 29.
12	1968 s. 8.
13	1968 s. 9; 1971 Sch. 8 para. 16(2).
14	1968 s. 10.
15	1968 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).
17	1968 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.
19	1978 s. 38(2)–(8); 1980 s. 74(3).
20	1968 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).
26	1971 s. 44(6), (7); 1976 s. 40; 1987(2) s. 64(5); ICTA Sch. 29.
27	1971 s. 47(1); ICTA Sch 29; 1988 Sch. 14 Pt. V Note 3.
28	1970 s. 306; 1971 s. 47(2); ICTA Sch. 29.
29	ICTA 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).
31	1971 Sch. 8 para. 8A(1), (3)–(11); 1985 Sch. 16; 1986 s. 57(5); ICTA Sch. 29; 1989 Sch. 13 para. 14.
32	1971 Sch. 8 para. 8B; 1985 Sch. 16.
33	1971 Sch. 8 para. 8C; 1985 Sch. 16.
34	1971 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).
37	1985 s. 57(1)–(9); ICTA Sch. 29; 1986 s. 57(6), (7); 1989 Sch. 13 para. 21.
38	1985 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.
43	1980 s. 68; 1986 Sch. 16 para. 4.
44	1986 Sch. 16 para. 9.
45(1)–(5)	1980 s. 68(1)–(5).
(6)	1980 s. 68(8).
(7)	1982 Sch. 11 para. 6.
46	1986 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).
48	1986 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).
52	1985 Sch. 17 para. 2.
53	1985 Sch. 17 para. 3; ICTA Sch. 29.
54	1985 Sch. 17 para. 4.
55	1985 Sch. 17 para. 5; ICTA Sch. 29.
56	1985 Sch. 17 para. 6; ICTA Sch. 29.
57	1985 Sch. 17 para. 7.
58	1985 Sch. 17 para. 8.
59	1985 Sch. 17 para. 9; 1989 Sch. 13 para. 23.
60	1971 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.
62	1971 Sch. 8 para. 14.
63	1986 s. 55(5), Sch. 14 para. 5.
64	1984 s. 78.
65	1968 s. 44; 1971 Sch. 8 para. 15(1).
66	1968 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).
71	1989 s. 117.
72	1989 s. 118.
73	1971 s. 48(1)–(3).
74	ICTA Sch. 29 para. 2.
75	1971 Sch. 8 para. 3; 1972 s. 68(3)(b); ICTA Sch. 29.
76	1972 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).
82	1976 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.
85	1982 Sch. 12. para. 2.
86	1982 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).
88	1982 Sch. 12 para. 5.
89	1982 Sch. 12 para. 6.
90	1982 Sch. 12 para. 7.
91	1982 Sch. 12 para. 8.
92	1982 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).
94	1982 Sch. 12 para. 12.
95	1982 Sch. 12 para. 13.
96(1), (2)	1982 Sch. 12 paras. 1(4), (5).
(3)	1982 s. 76(2); 1987(2) s. 72(1).
97	1982 Sch. 12 paras. 3(1), 15; 1988 s. 95(4).
98	1986 Sch. 13 para. 9.
99	1986 Sch. 13 para. 10.
100	1986 Sch. 13 para. 11.
101	1986 Sch. 13 para. 12.
102	1986 Sch. 13 para. 13.
103	1986 Sch. 13 para. 14.
104	1986 Sch. 13 para. 15.
105	1986 Sch. 13 para. 4.
106	1986 Sch. 13 para. 5.
107	1986 Sch. 13 para. 6.
108	1986 Sch. 13 para. 7.
109	1986 Sch. 13 para. 8.
110	1986 Sch. 13 para. 16; 1989 Sch. 13 para. 24.
111	1986 Sch. 13 para. 17; ICTA Sch. 29.
112	1986 Sch. 13 para. 18.
113	1986 Sch. 13 para. 19.
114	1986 Sch. 13 para. 20.
115	1986 Sch. 13 para. 21.
116	1986 Sch. 13 para. 22.
117	1986 Sch. 13 para. 23.
118	1986 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)	_
120	1986 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)	_
123	1986 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).
126	1986 Sch. 15 para. 4.
127	1986 Sch. 15 para. 5.
128(1)–(7)	1986 Sch. 15 para. 6.
(8)	1988 Sch. 3 para. 24.
129	1986 Sch. 15 para. 7.
130	1986 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).
135	1968 s. 67(6), (8), (10).
136	1968 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.
138	1968 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).
142	1976 s. 41(1)–(5); ICTA Sch. 29.
143	1982 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).
145	1968 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).
146	1968 s. 75; 1986 s. 56(6).
147	1989 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).
149	1968 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).
151	1968 s. 81; 1971 Sch. 8 para. 15(4); 1982 Sch. 12 para. 14; 1986 s. 56(3), Sch. 13 para. 2(1).
152	1968 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.
156	1968 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.
160	1968 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)	_
162	1968 s. 88; 1986 s. 56(3), Sch. 13 para. 2(1), Sch. 15 para. 3(4).
163–165	_