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Part VIncome Tax, Corporation Tax and Capital Gains Tax

Capital allowances

84Writing-down allowances on long-life assets

Schedule 14 to this Act (which reduces the rate at which expenditure on long-life assets is written down for the purposes of writing-down allowances) shall have effect.

85Schedule A cases etc

Schedule 15 to this Act (which makes provision in relation to capital allowances for cases where persons have income chargeable to tax under Schedule A or make lettings of furnished holiday accommodation in the United Kingdom) shall have effect.

86Capital allowances on fixtures

Schedule 16 to this Act (which makes amendments relating to the provisions of the [1990 c. 1.] Capital Allowances Act 1990 about fixtures) shall have effect.