
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Chapter
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: List of provisions outside this Chapter about disposal values


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2024.
Changes to legislation:
Capital Allowances Act 2001, Cross Heading: List of provisions outside this Chapter about disposal values is up to date with all changes known to be in force on or before 07 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
List of provisions outside this Chapter about disposal valuesU.K.
66 List of provisions outside this Chapter about disposal valuesU.K.
The provisions of this Part referred to in section 60(1)(b) are—
section 68 | hire-purchase etc.: disposal value on cessation of notional ownership |
[section 70E | long funding leases: disposal events and disposal values] |
sections 72 and 73 | grant of new software right: disposal value |
. . . | . . . |
sections 88 and 89 | short-life assets: disposal at under-value or to connected person |
[section 104E | special rate expenditure: avoidance cases] |
sections 108, 111 and 114 | overseas leasing: disposal values in various cases |
sections 132 and 143 | ships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred |
section 171 | oil production sharing contracts: disposal values on cessation of ownership |
sections 196 and 197 | fixtures: disposal values on cessation of notional ownership and in avoidance cases |
section 208 | effect of significant reduction in use of plant or machinery for purposes of qualifying activity |
[section 208A | cars: disposal value in avoidance cases] |
section 211 | effect of payment of partial depreciation subsidy |
. . . | . . . |
[section 218ZB | disposal of plant or machinery in avoidance cases] |
[sections 228K to 228M | Disposal of plant or machinery subject to lease where income retained] |
section 229 | hire-purchase: disposal values in finance leasing and anti-avoidance cases |
sections 238 and 239 | additional VAT rebates |
Back to top