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Capital Allowances Act 1990

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This is the original version (as it was originally enacted).

92Manner of making allowances and charges

(1)Any allowance under this Part shall be made to a person by way of discharge or repayment of tax and shall be available primarily against the following income, that is to say—

(a)income taxed under Schedule A in respect of any premises which at any time in the chargeable period consist of a qualifying dwelling-house; or

(b)income which is the subject of a balancing charge under this Part.

(2)Effect shall be given to a balancing charge to be made on a person—

(a)if it is a charge to income tax, by making the charge under Case VI of Schedule D,

(b)if it is a charge to corporation tax, by treating the amount on which the charge is to be made as income of the description in subsection (1)(a) above.

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