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- Original (As enacted)
This is the original version (as it was originally enacted).
Part IV Payments and overpayments in respect of indirect taxes
Part V Income Tax, Corporation Tax and Capital Gains Tax
Part VII Stamp Duty and Stamp Duty Reserve Tax
Part VIII Miscellaneous and Supplemental
SCHEDULES
Vehicle excise duty: exempt vehicles
Special treatment for certain distributions
Leasing arrangements: finance leases and loans
Part I Leasing arrangements where any of the return on investment is in capital form
Part IV Supplementary provisions
Capital allowances on long-life assets
3.In section 37(1), after paragraph (b) (election to treat assets...
4.For subsection (6) of section 41 (cases where the provision...
5.In section 42(2) (rate of writing down assets leased outside...
6.In section 43(3) (apportionments in leasing cases), after “26,” there...
7.In section 46(7)(c) (leasing of ships to non-residents), for “section...
8.In section 50(3) (interpretation of Chapter V), in the definition...
9.In section 77(8) (provisions that do not apply where an...
Chargeable gains: re-investment relief
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