SCHEDULES

SCHEDULE 40 Repeals

Part II Income tax, corporation tax and capital gains tax

(8) Capital allowances

Chapter

Short title

Extent of repeal

1990 c. 1.

The Capital Allowances Act 1990.

In section 41, in subsection (1), paragraphs (b) and (c) and the word “or" at the end of paragraph (a) and, in subsection (4), paragraph (a) and, in paragraph (b), the words from “or within (1)(b) or (c)" to “subsection (1)(c)" and the words “or subsection (1)(b) and (c)".

Section 53(1)(bb).

1994 c. 9.

The Finance Act 1994.

In section 118, subsections (1) to (5) and (7) to (9).