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Finance Act, 1977

Continuation of certain capital allowances for period to 1st April, 1979.

37.—For the purpose of continuing, in respect of the period from the 1st day of April, 1977, to the 1st day of April, 1979, the capital allowances provided for by the sections specified in the Table to this section, the said sections (which were inserted by the Corporation Tax Act, 1976 ) shall have effect as if each reference therein to the 1st day of April, 1977, were a reference to the 1st day of April, 1979.

TABLE

Section 251 , Income Tax Act, 1967

Section 254 , Income Tax Act, 1967

Section 264 , Income Tax Act, 1967

Section 265 , Income Tax Act, 1967

Section 22 , Finance Act, 1971

Section 26 , Finance Act, 1971 .