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Capital Allowances Act 2001

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Changes over time for: Paragraph 28

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Point in time view as at 22/03/2001.

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28Sections 167 to 171 do not apply if —

(a)the expenditure was incurred before 21st March 2000; or

(b)the expenditure is treated as incurred by virtue of section 13 and the conditions mentioned in subsection (1) of that section were fulfilled before that date.

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