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Finance Act, 2008 Section 75
Title: First-year allowance for small and medium-sized enterprises discontinued
State: Central
Year: 2008
1) CAA 2001 is amended as follows. (2) Omit section 44 (expenditure incurred by small or medium-sized enterprises). (3) In consequence of the repeal made by subsection (2)- (a) in the list in section 39 (provisions...
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 76
Title: Repeal of spent first-year allowances
State: Central
Year: 2008
1) CAA 2001 is amended as follows. (2) Omit sections 40 to 43 (first-year allowance for Northern Ireland expenditure incurred on or before 11 May 2002). (3) Omit section 45 (first-year allowance for ICT expenditure incurred...
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 72
Title: Expenditure on required fire precautions
State: Central
Year: 2008
1) In CAA 2001, omit section 29 (expenditure on required fire precautions). (2) In section 23(2) of that Act, omit "section 29 (fire safety);". (3) In consequence of the amendment made by subsection (1)- (a) in...
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Finance Act, 2008 Section 87
Title: Phasing out of industrial buildings allowance: anti-avoidance
State: Central
Year: 2008
1) In CAA 2001, after section 313 insert- "313A Calculation of allowance after sale of relevant interest: anti-avoidance (1) This section applies where- (a) there is a sale of the relevant interest in the building which...
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 81
Title: Small pools
State: Central
Year: 2008
1) CAA 2001 is amended as follows. (2) In section 56(2) (amount of allowances and charges), before paragraph (a) insert- "(za) section 56A (small main pools and special rate pools),". (3) After section 56 insert- "56A...
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 83
Title: Existing long-life asset expenditure treated as special rate expenditure
State: Central
Year: 2008
1) This section applies in relation to long-life asset expenditure- (a) incurred before the relevant date, and (b) allocated to a pool in a chargeable period beginning before the relevant date. (2) In relation to a...
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 85
Title: Phasing out of allowances before abolition: Section 85 TABLE
State: Central
Year: 2008
1) For a chargeable period to which this section applies ("a transitional chargeable period"), a person's entitlement to a writing-down allowance under Part 3 or 4 of CAA 2001 in respect of qualifying expenditure is to...
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 71
Title: Thermal insulation of buildings
State: Central
Year: 2008
1) Section 28 of CAA 2001 (thermal insulation of industrial buildings) is amended as follows. (2) In subsection (1)- (a) for "consisting of a trade" substitute "other than an ordinary property business or an overseas property...
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 73
Title: Integral features: Section 73 TABLE
State: Central
Year: 2008
1) In section 23 of CAA 2001 (expenditure unaffected by sections 21 and 22)- (a) in subsection (2), after the entry for section 33 insert- "section 33A (integral features);", and (b) in subsection (4), in List...
View Complete Act List Judgments citing this sectionFinance Act, 2008 Section 80
Title: Main rate of writing down allowance
State: Central
Year: 2008
1) Section 56 of CAA 2001 (amount of allowances and charges) is amended as follows. (2) In subsection (1), for "25%" substitute "20%". (3) After that subsection insert- "(1A) But in relation to qualifying expenditure incurred...
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