SCHEDULES

SCHEDULE 13 Capital Allowances: Miscellaneous Amendments

Section 88.

Hotels in enterprise zones: initial allowances

F11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Scientific research allowance: writing off of expenditure

F22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disposal value of machinery or plant after succession to trade

F33

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Non-resident companies: use of allowances

F44

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contributions: machinery and plant

F55

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Sale of machinery or plant

F66

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assured tenancies allowance

7

1

In section 832(1) of the Taxes Act 1988, in the definition of “the Capital Allowances Acts”, the words “, but excluding Part III of that Act” shall be omitted.

2

This paragraph shall apply for chargeable periods beginning on or after 6th April 1990.