Finance Act, 1979

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.


Section 251 (initial allowances)

Section 254 (industrial building allowance)

Section 264 (annual allowances)

Section 265 (balancing allowances and balancing charges)