
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Chapter
PrintThis
Section
only
Status:
This is the original version (as it was originally enacted).
1Capital allowances
This section has no associated Explanatory Notes
(1)This Act provides for allowances in respect of capital expenditure (and for charges in connection with those allowances).
(2)The allowances for which this Act provides are those under—
(a)Part 2 (plant and machinery allowances);
(b)Part 3 (industrial buildings allowances);
(c)Part 4 (agricultural buildings allowances);
(d)Part 5 (mineral extraction allowances);
(e)Part 6 (research and development allowances);
(f)Part 7 (know-how allowances);
(g)Part 8 (patent allowances);
(h)Part 9 (dredging allowances);
(i)Part 10 (assured tenancy allowances).
(3)This Act also provides for allowances in respect of contributions to expenditure incurred on plant or machinery, industrial buildings or agricultural buildings, for the purposes of a mineral extraction trade or on dredging (see Part 11).
Back to top