Finance Act, 1979
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Continuation of certain capital allowances for period to 1st April, 1984. |
26.—For the purpose of continuing to the 1st day of April, 1984, the capital allowances provided for by the sections of the Income Tax Act, 1967 , 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, 1984. | |
TABLE | ||
Section 251 (initial allowances) | ||
Section 254 (industrial building allowance) | ||
Section 264 (annual allowances) | ||
Section 265 (balancing allowances and balancing charges) |