Related Commentary  Related Cases

1(1)  This Act provides for allowances in respect of capital expenditure (and for charges in connection with those allowances).

1(2)  The allowances for which this Act provides are those under–

(a)Part 2 (plant and machinery allowances);

(aa)Part 2A (structures and buildings allowances);

(b)[Omitted by FA 2008, s. 84 and Sch. 27, para. 2(a).]

(ba)Part 3A (business premises renovation allowances)

(c)[Omitted by FA 2008, s. 84 and Sch. 27, para. 2(a).]

(ca)[Omitted by FA 2012, s. 227 and Sch. 39, para. 38(2).]

(d)Part 5 (mineral extraction allowances);

(e)Part 6 (research and development allowances);

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