Section 1Buildings and structures in enterprise zones.
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資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Act of ParliamentNot in force
Capital Allowances Act 1990 (repealed)
Section 2Transitional relief for regional projects.
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Section 2AInitial allowances: contracts entered into between October 1992 and November 1993.
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Section 3Writing-down allowances.
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Section 4Balancing allowances and balancing charges.
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Section 4ARealisation of capital value.
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Section 5Restriction of balancing allowances on sale of industrial buildings or structures.
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Section 6Buildings and structures (including hotels) in enterprise zones.
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Section 7Other hotels.
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Section 8Writing off of expenditure and meaning of “residue of expenditure".
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Section 9Manner of making allowances and charges.
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Section 10Purchases of buildings and structures.
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Section 10APurchases of buildings and structures: special provision for enterprise zones.
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Section 10BPurchases of buildings and structures in enterprise zones within two years of use.
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Section 10CPurchases of buildings and structures: allowances under section 2A.
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Section 10DArrangements affecting the value of the purchased interest.
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Section 11Long leases.
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Section 12Expenditure on repair of buildings.
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Section 13Expenditure on sites for machinery and plant.
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Section 14Sports pavilions.
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Section 15Temporary disuse of industrial buildings or structures.
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Section 15ABalancing charge after cessation of trade.
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Section 15ZATemporary disuse: manner of making allowances and charges in certain cases.
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Section 16Requisitioned land, holding over of leased land and other special cases.
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Section 17Mining structures etc : balancing allowances carried back to earlier chargeable periods.
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Section 17AEnterprise zones: exclusion of expenditure.
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Section 18Definition of “industrial building or structure".
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Section 19Meaning of “qualifying hotel".
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Section 20Meaning of “the relevant interest".
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Section 21Other interpretation of Part I.
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Section 22First-year allowances: transitional relief for regional projects.
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Section 22AExpenditure of a small or medium-sized enterprise.
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Section 22BWithdrawal of first-year allowance on change of use.
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Section 22CDisclosure of information in connection with first-year allowances.
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Section 22AAExpenditure of a small enterprise.
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Section 23Information relating to first-year allowances.
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Section 24Writing-down allowances and balancing adjustments.
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Section 25Qualifying expenditure.
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Section 26The disposal value.
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Section 27Professions, employments, vocations etc.
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Section 28Investment companies.
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Section 28ASchedule A cases.
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Section 29Furnished holiday lettings.
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Section 30First-year allowances.
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Section 31Writing-down allowances.
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Section 32Ships not used in the actual trade.
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Section 33Exclusion of section 31.
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Section 33ADeferment of balancing charge.
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Section 33BAmount brought into account in respect of the old ship.
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Section 33CReimposition of deferred charge.
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251 sections
Cite this legislation
Capital Allowances Act 1990 (repealed) (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-1990-1
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com