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Finance Act 1989

Status:

This is the original version (as it was originally enacted).

Part VICapital Allowances

ChapterShort titleExtent of repeal
1.

The repeal in paragraph 7(1)(b) of Schedule 8 to the Finance Act 1971 has effect in cases where machinery or plant is brought into use on or after the day on which this Act is passed.

2.

The repeals in sections 68 and 87(4) of the Capital Allowances Act 1968 and in paragraphs 1 to 3 and 11 of Schedule 15 to the Finance Act 1986 have effect in relation to chargeable periods beginning on or after 6th April 1993.

3.

The repeal in section 521(5) of the Income and Corporation Taxes Act 1988 has effect in accordance with paragraph 27 of Schedule 13 to this Act.

4.

The repeals of the provisions listed in sub-paragraph (5) of paragraph 28 of Schedule 13 to this Act have effect in accordance with that paragraph.

1968 c. 3.The Capital Allowances Act 1968.Section 9(b).

Section 14.

Section 50.

Section 67(11).

In section 68, in subsections (1) and (3), the words “or forestry”, in each place where they occur, and in subsection (2), the words “and forestry income”.

Section 80.

In section 87(4), the words “or forestry”, in both places where they occur.

In section 92(5), the words “allowed or” and the words “balancing allowance or”.

Section 93(1) and (2).

Schedule 8.

1971 c. 68.The Finance Act 1971.In Schedule 8, paragraph 2 and, in paragraph 7, in sub-paragraph (1) the words “Subject to sub-paragraph (2) below” and the words from “by reason of” to the end of paragraph (b) and sub-paragraph (2).
1978 c. 42.The Finance Act 1978.In Schedule 6, paragraph 8.
1980 c. 48.The Finance Act 1980.In section 74(6), the words from the beginning to “and”.

In section 75(6), the words from the beginning to “and”.

1982 c. 39.The Finance Act 1982.In Schedule 12, paragraph 11.
1986 c. 41.The Finance Act 1986.Section 56(5).

In Schedule 15, in paragraphs 1 to 3, the words “or forestry”, in each place where they occur, in paragraph 7(3), the words “subject to paragraph 9 below”, and in paragraph 11, the words “and forestry income” and the words “or forestry income”.

1988 c. 1.The Income and Corporation Taxes Act 1988.In section 521(5), the words “within the terms of section 839”.

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