The Capital Allowances Act 1990 (c. 1) was an act of the Parliament of the United Kingdom that consolidated enactments relating to capital allowances in the United Kingdom.
Provisions Repealed enactments Section 164(4) of the act repealed 33 enactments, listed in schedule 2 to the act. CitationShort titleExtent of repeal1968 c. 3Capital Allowances Act 1968The whole act.1968 c. 73Transport Act 1968Section 161(1) and (3).1970 c. 9Taxes Management Act 1970In the second column of the Table in section 98, the words "Paragraph 10 of Schedule 16 to the Finance Act 1986".1970 c. 10Income and Corporation Taxes Act 1970Section 306.In Schedule 15, paragraph 5, in Part II of the Table in paragraph 11, the entries relating to the Capital Allowances Act 1968, and paragraph 12(2).1970 c. 24Finance Act 1970Section 15.In Schedule 4, paragraph 7.1971 c. 68Finance Act 1971Sections 40 to 54.Schedule 8.1972 c. 41Finance Act 1972Sections 67, 68 and 69.1974 c. 30Finance Act 1974Section 17.1975 c. 7Finance Act 1975Sections 13, 14 and 15.1975 c. 45Finance (No.2) Act 1975Section 49.1976 c. 40Finance Act 1976Sections 39 to 42.1978 c. 42Finance Act 1978Sections 37 to 40.Schedule 6.1979 c. 14Capital Gains Tax Act 1979In section 34, subsection (4)(aa) and, in subsection (6), the words following "earlier event".1979 c. 47Finance (No.2) Act 1979Section 14.1980 c. 48Finance Act 1980Sections 64 to 69.Section 70(3).Sections 71 to 76.Schedules 12 and 13.1981 c. 35Finance Act 1981Sections 73 to 77.1982 c. 16Civil Aviation Act 1982In paragraph 3 of Schedule 3, the words from "the Capital" to "expenditure) and" and from "but no" to the end.1982 c. 39Finance Act 1982Sections 70 to 79.Schedules 11 and 12.Schedule 21.1982 c. 52Industrial Development Act 1982In Schedule 2, paragraph 4.1983 c. 28Finance Act 1983Sections 30 to 33.1983 c. 49Finance (No.2) Act 1983Section 6.1984 c. 32London Regional Transport Act 1984In Schedule 6, paragraph 4.1984 c. 43Finance Act 1984Sections 58 to 62.Section 78.Schedule 12.1985 c. 21Films Act 1985Sections 6(2) and 7(5) and (6).1985 c. 54Finance Act 1985Sections 55 to 59.Sections 61 to 66.Schedules 14 to 17.1985 c. 71Housing (Consequential Provisions) Act 1985In Schedule 2, paragraph 54.1986 c. 41Finance Act 1986Sections 55, 56 and 57.Schedules 13 to 16.1987 c. 51Finance (No.2) Act 1987Section 64(1), (5), (6) and (7)(a).Section 72.1988 c. 1Income and Corporation Taxes Act 1988In section 87(7) the words from "and the reference" to the end.In section 497(1) the words from "and in" to the end.In section 503(1) the words "and of Chapter I of Part III of the Finance Act 1971".In section 810(4)(b) the words from "incurred or" to "as".In Schedule 21, paragraph 6(2).In Schedule 29, paragraphs 1 and 2, and in the Table in paragraph 32, the entries relating to the Capital Allowances Act 1968; section 306 of the Income and Corporation Taxes Act 1970; sections 40 to 44 and 47 of and Schedule 8 to the Finance Act 1971; sections 68 and 69 of the Finance Act 1972; section 41 of the Finance Act 1976; the Finance Act 1978; sections 64 to 73 of the Finance Act 1980; sections 70 and 72 of and Schedules 11 and 12 to the Finance Act 1982; section 60 of the Finance Act 1984; sections 56 and 57 of and Schedule 17 to the Finance Act 1985; andSchedules 13 to 16 to the Finance Act 1986.1988 c. 39Finance Act 1988Sections 90 to 95.In Schedule 3, paragraphs 23 and 24.In Schedule 6, paragraph 6(1).1989 c. 15Water Act 1989In Schedule 25, paragraph 36.1989 c. 26Finance Act 1989Sections 117 to 120.In Schedule 13, paragraphs 1 to 26 and 28 to 30.1989 c. 29Electricity Act 1989In paragraph 5(3) of Schedule 11 the word "not".
Subsequent developments The whole act was repealed by section 580 of, and schedule 4 to, the Capital Allowances Act 2001, which took effect on 1 April 2001 for corporation tax purposes and 6 April 2001 for income tax purposes.
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