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.