SCHEDULES
SCHEDULE 13 Capital Allowances: Miscellaneous Amendments
Hotels in enterprise zones: initial allowances
F11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Scientific research allowance: writing off of expenditure
F22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disposal value of machinery or plant after succession to trade
F33
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-resident companies: use of allowances
F44
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contributions: machinery and plant
F55
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sale of machinery or plant
F66
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assured tenancies allowance
7
(1)
In section 832(1) of the Taxes Act 1988, in the definition of “the Capital Allowances Acts”, the words “, but excluding Part III of that Act” shall be omitted.
(2)
This paragraph shall apply for chargeable periods beginning on or after 6th April 1990.