Capital Allowances Act 1990  (repealed)
1990 c. 1

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Part I Industrial Buildings and Structures
Chapter I
 Initial Allowances
 Buildings and structures in enterprise zones.
1 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Transitional relief for regional projects.
2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Initial allowances: contracts entered into between October 1992 and November 1993.
2A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter II
 Writing-down Allowances, Balancing Allowances and Balancing Charges
 Writing-down allowances.
3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Balancing allowances and balancing charges.
4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Realisation of capital value.
4A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Restriction of balancing allowances on sale of industrial buildings or structures.
5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Buildings and structures (including hotels) in enterprise zones.
6 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Other hotels.
7 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter III
 Provisions Supplementary to Chapters I and II
 Writing off of expenditure and meaning of “residue of expenditure".
8 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Manner of making allowances and charges.
9 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Purchases of buildings and structures.
10 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Purchases of buildings and structures: special provision for enterprise zones.
10A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Purchases of buildings and structures in enterprise zones within two years of use.
10B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Purchases of buildings and structures: allowances under section 2A.
10C 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Arrangements affecting the value of the purchased interest.
10D 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Long leases.
11 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure on repair of buildings.
12 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure on sites for machinery and plant.
13 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Sports pavilions.
14 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Temporary disuse of industrial buildings or structures.
15 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Temporary disuse: manner of making allowances and charges in certain cases.
15ZA 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Balancing charge after cessation of trade.
15A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Requisitioned land, holding over of leased land and other special cases.
16 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Mining structures etc: balancing allowances carried back to earlier chargeable periods.
17 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Enterprise zones: exclusion of expenditure.
17A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Definition of “industrial building or structure".
18 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “qualifying hotel".
19 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “the relevant interest".
20 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Other interpretation of Part I.
21 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II Machinery and Plant
Chapter I
 Allowances and Charges: General Provisions
 First-year allowances: transitional relief for regional projects.
22 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure of a  small or medium-sized enterprise.
22A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure of a small enterprise.
22AA 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Withdrawal of first-year allowance on change of use.
22B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Disclosure of information in connection with first-year allowances.
22C 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Information relating to first-year allowances.
23 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Writing-down allowances and balancing adjustments.
24 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Qualifying expenditure.
25 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 The disposal value.
26 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Professions, employments, vocations etc.
27 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Investment companies.
28 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Schedule A cases.
28A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Furnished holiday lettings.
29 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter II
 Ships
 First-year allowances.
30 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Writing-down allowances.
31 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Ships not used in the actual trade.
32 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Exclusion of section 31.
33 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Balancing charges in respect of ship disposals et ceteralaetc.
 Deferment of balancing charge.
33A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Amount brought into account in respect of the old ship.
33B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Reimposition of deferred charge.
33C 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure to which deferments attributed.
33D 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Qualifying ships.
33E 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Procedural provisions relating to deferred charges.
33F 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter III
 Expensive Motor Cars
 Writing-down allowances etc.
34 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Contributions to expenditure, and hiring of cars.
35 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Definition of “motor car", etc.
36 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter IV
 Short-Life Assets
 Election for certain machinery or plant to be treated as short-life assets.
37 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Assets which cannot be treated as short-life assets.
38 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter IVA
 Long-life assets
 Expenditure to which Chapter applies
 Application of Chapter.
38A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure excluded from the application of the Chapter.
38B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Exclusion of Chapter where limit for individuals and partnerships not exceeded.
38C 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Exclusion of Chapter where company’s limit not exceeded.
38D 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Rules applying to expenditure on long-life assets
 Separate pools for expenditure on long-life assets.
38E 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Modifications applying to pools for long-life assets.
38F 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Disposal value of long-life assets.
38G 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Transitional provisions
 Transitional provisions.
38H 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter V
 Leased Assets and Inexpensive Cars
 Meaning of “qualifying purpose".
39 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “short-term leasing" and “the requisite period".
40 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Writing-down allowances etc. for leased assets and inexpensive cars.
41 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Assets leased outside the United Kingdom.
42 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Joint lessees: new expenditure.
43 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Further provisions relating to joint lessees in cases involving new expenditure.
44 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Joint lessees: old expenditure.
45 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Recovery of excess relief: new expenditure.
46 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Recovery of excess relief: old expenditure.
47 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Information relating to allowances made in respect of new expenditure.
48 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Information relating to allowances made in respect of old expenditure.
49 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Interpretation of Chapter V.
50 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter VI
 Fixtures
 Application and interpretation of Chapter VI.
51 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure incurred by holder of interest in land.
52 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure incurred by equipment lessor.
53 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure included in consideration for acquisition of existing interest in land.
54 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure incurred by incoming lessee: transfer of allowances.
55 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure incurred by incoming lessee: lessor not entitled to allowances.
56 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Restriction on duplicate allowances under sections 54 and 56.
56A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Fixtures on which a former owner had an allowance.
56B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Fixtures on which an allowance has been given under Part I.
56C 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Fixtures on which an allowance has been given under Part VII.
56D 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Fixtures treated as ceasing to belong to particular persons.
57 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Equipment lessors: special provisions.
58 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Disposal value of fixtures in certain cases.
59 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Disposal values in avoidance cases.
59A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Election to use alternative apportionment.
59B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Elections under section 59B: supplemental.
59C 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter VII
 Miscellaneous Expenditure
 Machinery and plant on hire-purchase etc.
60 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Machinery and plant on hire-purchase etc.: fixtures.
60A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Machinery and plant on lease.
61 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Treatment of demolition costs.
62 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Reuse etc. of offshore oil infrastructure
62AA 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “decommissioning expenditure” in section 62AA
62AB 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “offshore infrastructure” in section 62AA
62AC 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Special allowance for  decommissioning  costs related to offshore machinery or plant.
62A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Treatment of post-cessation abandonment expenditure related to offshore machinery or plant.
62B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Mineral extraction.
63 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Transfers of interests in oil fields.
64 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Production sharing contracts.
64A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Partnership using property of a partner.
65 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Building alterations connected with installation of machinery or plant.
66 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure on thermal insulation.
67 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Computer software.
67A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Exclusion of certain expenditure relating to films, tapes and discs.
68 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure on fire safety.
69 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure on safety at sports grounds.
70 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Security.
71 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Security: supplementary.
72 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter VIII
 Supplementary Provisions
 Manner of making allowances and charges.
73 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Allowances not available: expenses of MPs and others.
74 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Further restrictions on allowances.
75 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Extension of section 75.
76 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Special provision for finance lease cases.
76A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Special provision for sale and leaseback cases.
76B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Successions to trades: connected persons.
77 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Succession to trades where no election made under section 77.
78 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Effect of use partly for trade etc. and partly for other purposes.
79 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Reduction in qualifying use.
79A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Effect of subsidies towards wear and tear.
80 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Effect of use after user not attracting capital allowances, or after receipt by way of gift.
81 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Capital expenditure to which this Part does not apply.
82 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “finance lease”.
82A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Other interpretative provisions.
83 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III Dwelling-houses Let on Assured Tenancies
 Application of Part III.
84 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Writing-down allowances.
85 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Qualifying dwelling-houses.
86 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Balancing allowances and charges and withdrawal of initial allowances in certain cases.
87 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Dwelling-houses not continuously qualifying dwelling-houses.
88 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Supplementary provisions where dwelling-house ceases to be a qualifying dwelling-house.
89 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Writing off of expenditure and meaning of “residue of expenditure".
90 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Buildings bought unused.
91 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Manner of making allowances and charges.
92 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Repairs, and double allowances.
93 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Holding over by lessees, etc.
94 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 The relevant interest.
95 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 The appropriate capital expenditure.
96 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Interpretation.
97 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part IV Mineral Extraction
Chapter I
 Allowances and Charges
 Writing-down and balancing allowances.
98 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Disposal receipts.
99 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Balancing charges: excess of allowances etc. over expenditure.
100 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Occasions of balancing allowances.
101 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Treatment of qualifying expenditure on mineral exploration and access.
102 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Demolition costs.
103 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Manner of making allowances and charges.
104 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter II
 Qualifying Expenditure
 General provisions.
105 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Pre-trading expenditure on machinery or plant which is sold etc.
106 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Pre-trading exploration expenditure.
107 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Contributions by mining concerns to public services etc. outside the United Kingdom.
108 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Restoration expenditure.
109 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter III
 Limitations on Qualifying Expenditure etc.
 Expenditure on the acquisition of land.
110 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Reduction of qualifying expenditure for premium relief.
111 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Restriction of disposal receipts.
112 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Assets formerly owned by traders.
113 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Assets previously acquired.
114 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure partly attributable to mineral exploration and access.
115 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Oil licences etc.
116 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Transfer of mineral assets within a group.
117 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Assets formerly owned by non-traders.
118 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Disposals of oil licences relating to undeveloped areas.
118A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter IV
 Supplementary Provisions
 Transitional provisions relating to old expenditure.
119 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Time when expenditure is incurred.
120 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Interpretation of Part IV.
121 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part V Agricultural Buildings etc.
Chapter I
 Agriculture
 Allowances for expenditure incurred before 1st April 1986.
122 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Allowances for expenditure incurred after 31st March 1986.
123 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Expenditure qualifying for allowances.
124 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Initial allowances: contracts entered into between October 1992 and November 1993.
124A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Restriction on writing-down allowance where initial allowance made.
124B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “major interest" and “the relevant interest".
125 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Transfers of relevant interest.
126 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Buildings etc. bought unused.
127 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Purchases of buildings and structures: cases involving initial allowances.
127A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Balancing allowances and charges.
128 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Balancing events.
129 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Restriction of balancing allowances on sale of buildings.
130 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter II
 Forestry
 Forestry: transitional provisions.
131 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapter III
 Supplemental
 Manner of making allowances and charges.
132 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Interpretation of Part V.
133 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part VI Dredging
 Allowances for expenditure on dredging.
134 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Interpretation of Part VI.
135 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part VII Scientific Research
 Allowances for expenditure on scientific research not of a capital nature, and on payments to research associations, universities etc.
136 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Allowances for capital expenditure on scientific research.
137 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Assets ceasing to belong to traders.
138 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Disposal of oil licences etc.
138A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Disposal of oil licences: election for alternative tax treatment.
138B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Supplemental.
139 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part VIII Supplementary Provisions
 Income tax allowances and charges in taxing a trade etc.
140 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Other income tax allowances.
141 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Restriction of set-off of allowances against general income.
142 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Tax agreements.
143 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Corporation tax allowances and charges in taxing a trade.
144 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Other corporation tax allowances.
145 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Corporation tax allowances: claims.
145A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Writing-down allowances under Parts V and VI.
146 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Exclusion of double allowances.
147 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Double allowances: transitional provisions.
148 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Companies not resident in the United Kingdom.
149 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Apportionment of consideration, and exchanges and surrenders of leasehold interests.
150 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Procedure on apportionments.
151 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Succession to trades etc.
152 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Insurance companies: transfers of business.
152A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Transfer of a UK trade.
152B 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Subsidies, contributions etc. 
153 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Allowances in respect of contributions to capital expenditure.
154 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Further provisions relating to capital contributions.
155 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “sale, insurance, salvage or compensation moneys".
156 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Sales between connected persons etc.
157 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Further provisions relating to sales without change of control or between connected persons.
158 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Capital expenditure, capital sums and time when capital expenditure is incurred.
159 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Additional VAT liabilities and rebates.
159A 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Meaning of “period of account”.
160 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Other interpretative provisions.
161 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Application to Scotland.
162 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Continuity and construction of enactments etc.
163 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Commencement, amendments and repeals.
164 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Short title.
165 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 SCHEDULES
SCHEDULE AA1
 Exclusions from expenditure on machinery or plant
 Buildings
1 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Structures, assets and works
2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Land
3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 General exemptions
4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Interpretation
5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE A1
 Corporation Tax Allowances: Claims
Section 145A
 Introductory
1 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Time limits
2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Method of making claim
7 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Nature of claim
8 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Adjustments
10 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 1
 Consequential amendments
Section 164
 Taxes Management Act 1970 c. 10
1 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Social Security Act 1975 c. 14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

 Social Security (Northern Ireland) Act 1975 c. 15
2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Capital Gains Tax Act 1979 c. 14
3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Finance Act 1982 c. 39
4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 London Regional Transport Act 1984 c. 32
5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Films Act 1985 c. 21
6 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Trustee Savings Bank Act 1985 c. 58
7 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Income and Corporation Taxes Act 1988 c. 1
8 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Finance Act 1988 c. 39
9 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Finance Act 1989 c. 26
10 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 Electricity Act 1989 c. 29
11 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2
 Repeals
Section 164.

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

CAPITAL ALLOWANCES ACT 1990 TABLE OF DERIVATIONS
Note:The following abbreviations are used in this Table:—

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