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Finance Act 2008

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Changes over time for: Cross Heading: Consequential amendments

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Point in time view as at 21/07/2008.

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Consequential amendmentsU.K.

3U.K.In section 54(5) (the different kinds of pools), for “section 101 (long life assets);” substitute “ section 104C (special rate expenditure); ”.

4U.K.In section 56(2) (amount of allowances and charges), for paragraph (a) substitute—

“(a)section 104D (special rate expenditure: 10%), and”.

5U.K.In section 65(1) (final chargeable period), for paragraph (b) substitute—

“(b)a special rate pool,”.

6U.K.In section 66 (list of provisions about disposal values), for the entry relating to section 104 substitute—

“section 104Especial rate expenditure: avoidance cases”.

7U.K.In column 1 of the table in section 84 (cases in which short-life asset treatment is ruled out), for item 4 substitute—

“4The expenditure is special rate expenditure (see Chapter 10A).”

8U.K.Omit section 92 (application of Chapter 10 to part of expenditure).

9U.K.For section 101 (long-life asset pool) substitute—

“101Allocation of long-life asset expenditure to pool

Chapter 10A (special rate expenditure and the special rate pool) provides for long-life asset expenditure to be allocated to the special rate pool.”

10U.K.For section 102 (6% writing-down allowance in respect of long-life asset expenditure) substitute—

“102Writing-down allowance in respect of long-life asset expenditure

Chapter 10A (special rate expenditure and the special rate pool) provides for the writing-down allowance to which a person is entitled in respect of long-life asset expenditure.”

11U.K.Omit section 104 (disposal value of long-life assets).

12U.K.In section 266(7) (certain provisions disapplied where election made under section 266)—

(a)for “104” substitute “ 104E ”, and

(b)for “of long-life assets” substitute “ in connection with special rate expenditure ”.

13U.K.In Part 2 of Schedule 1 (index of defined expressions), insert at the appropriate place—

“special rate expenditure (in Part 2)section 104A”.

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