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This is the original version (as it was originally enacted).
PART I Customs and Excise and Value Added Tax
PART II Income Tax, Corporation Tax and Capital Gains Tax
55.Capital allowances in respect of machinery and plant: the revised code
57.Election for certain machinery or plant to be treated as short-life assets
59.Entitlement to allowances for machinery and plant which are fixtures
60.Carry-back by companies of losses referable to capital allowances
63.Allowances for capital expenditure on scientific research
SCHEDULES
1.The following are the provisions substituted in the Act of...
2.The following are the provisions substituted in the Act of...
3.The following are the provisions substituted in the Act of...
4.The following are the provisions substituted in the Act of...
5.The following are the provisions substituted in the Act of...
Amendments of Alcoholic Liquor Duties Act 1979
PART I Amendments of Betting and Gaming Duties Act 1981
1.(1) In section 21 (gaming machine licences) in subsection (1)...
3.(1) In section 22 (gaming machine licence duty) in subsection...
5.In section 24(5) (provision of gaming machine in contravention of...
6.In section 26(2) (interpretation of provisions relating to gaming machine...
7.In section 33(1) (general interpretation provisions) at the end of...
8.In section 35(3) (extent) at the beginning there shall be...
9.(1) In Schedule 4 (gaming machine licence duty), in paragraph...
PART II Extension to Northern Ireland of Certain Subordinate Legislation
Section 39 of The Principal Act, as Amended, Excluding Subsection (8)
Amendments of Schedule 7 to the Principal Act
1.(1) In paragraph 4 (power of Commissioners to assess tax...
2.In paragraph 7(2) (records to be preserved for a period...
3.(1) In paragraph 8 (furnishing of information and production of...
4.After paragraph 9 there shall be inserted the following paragraph—...
6.After paragraph 10 there shall be inserted the following paragraphs—...
Limited Partners : Restriction of Reliefs
Allowances and Charges in Respect of Machinery and Plant
PART I Amendments with Respect to Expenditure Incurred on or after 1st April 1985
PART II Amendments with Respect to Chargeable Periods etc. ending on or after 1st April 1985
Machinery and Plant Excluded from Treatment as Short-Life Assets
2.Any vehicle which is of such a description that section...
4.Machinery or plant falling within paragraph 5(2) of Schedule 8...
5.Machinery or plant where the capital expenditure on its provision...
6.Machinery or plant falling within paragraph 7(1)(a) or paragraph 7(1)(b)...
11.Machinery or plant in respect of expenditure on which section...
12.Machinery or plant in respect of which first-year allowances continue...
Writing-Down Allowances for Ships: Paragraphs for Insertion into Schedule 8 to Finance Act 1971
Capital Allowances for Fixtures
Expenditure included in consideration for acquisition of existing interest in land
Expenditure incurred by incoming lessee : election to transfer right to allowances
Expenditure incurred by incoming lessee: lessor not entitled to allowances
Cases where fixture is to be treated as ceasing to belong to particular person
Writing-Down Allowances Etc. in Respect of Patent Rights and Know-How
Deemed Interest on Certain Securities
Securities: Further Provisions
21.In paragraphs 22 to 28 below " approved association of...
22.An underwriting member of Lloyd's or of an approved association...
23.(1) In relation to securities forming part of a premiums...
24.(1) The securities forming part of a premiums trust fund...
25.(1) The securities forming part of a premiums trust fund...
26.(1) Where securities are transferred by or to the trustees...
27.(1) Paragraph 12 above does not apply where the individual...
28.(1) This paragraph applies where an underwriting member of Lloyd's...
a.The heading beginning " Agreement or contract made or entered...
b.The headings beginning " Appointment of a new trustee, and...
d.The heading beginning " Covenant. Any separate deed of covenant"....
e.The heading " Deed of any kind whatsoever, not described...
f.The headings beginning " Letter of allotment and letter of...
g.The heading beginning " Letter or power of attorney, and...
i.The heading " Procuration, deed, or other instrument of "....
j.The heading beginning " Resignation ", together with the heading...
l.The heading beginning "Seisin" and the heading "Notarial instrument to...
Abolition of Development Land Tax and Tax on Development Gains
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