Application of provisions of Capital Allowances Act 1968

HC Deb 13 July 1982 vol 27 c997

14. The following provisions of the Capital Allowances Act 1968, namely—

• section 71 to 74 (income tax and corporation tax allowances and charges),
• section 76 (companies not resident in the United Kingdom),
• subsections (1) to (3) of section 77 (apportionment of consideration etc.),
• section 81 (procedure on apportionments),
• subsections (1) and (3) of section 82 (interpretation of certain references to expenditure etc.),
• section 84 (subsidies),
• section 86 (meaning of "sale, insurance, salvage or compensation moneys"), and
• subsections (1), (3) and (6) of section 87 (interpretationof Part I),

shall apply for the purposes of this Schedule as they apply for the purposes of Part I of that Act and, accordingly, any reference in those provisions to part I of that Act shall include a reference to this Schedule.