http://www.legislation.gov.uk/id/ukpga/1971/68

http://www.legislation.gov.uk/ukpga/1971/68/section/40.to54.

Finance Act 1971

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

1971-08-05

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en

Statute Law Database

2015-08-13

Expert Participation

2007-04-06

PART III INCOME TAX AND CORPORATION TAX: CAPITAL ALLOWANCES

40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1

Ss. 40 to 54 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4) and Sch. 2.SeeIncome and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 197D(8)—calculation of taxed mileage profit: vehicles used by employees.