Version Superseded: 01/04/2009
Point in time view as at 06/04/2007.
Finance Act 1999, Cross Heading: Exclusion of receipts taken into account for capital allowances is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5U.K.This Schedule does not apply to a payment or benefit if or to the extent that it is taken into account under [F1section 532 of the Capital Allowances Act (the general rule excluding contributions)] to reduce the recipient’s expenditure qualifying for capital allowances.
Textual Amendments
F1Words in Sch. 6 para. 5 substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 578, Sch. 2 para. 104
Modifications etc. (not altering text)
C1Sch. 6 para. 5 excluded (6.4.2007) by The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045), regs. 1, 20(2) (with reg. 60, Sch. 1)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
