Section 71: Restrictions on buying capital allowances

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 70: First-year allowance to be available for ships and railway assets
- Section 72: Hire cars for disabled persons

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions

Schedule 26 contains provision amending Chapter 16A of Part 2 of CAA 2001 (restrictions on allowance buying).

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