Finance Act, 1985
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Continuation of certain capital allowances. |
20.—Each of the provisions of the Income Tax Act, 1967 , which are specified in the Table to this section and which were inserted by the Corporation Tax Act, 1976 , shall have effect as if the reference therein to the 1st day of April, 1985 (as provided for in section 35 of the Finance Act, 1984 ) were a reference to the 1st day of April, 1988. | |
TABLE | ||
Subsection (4) (d) of section 251 (initial allowances) | ||
Subsection (2A) (a) of section 254 (industrial building allowance) | ||
Paragraph (ii) of the proviso to subsection (1) and paragraph (ii) of the proviso to subsection (3) of section 264 (annual allowances) | ||
Paragraph (iii) of the proviso to subsection (1) of section 265 (balancing allowances and balancing charges) |