Point in time view as at 22/03/2001.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 37.
37Section 184 applies with—
(a)the omission of the word “and” at the end of paragraph (c) of subsection (1); and
(b)the insertion after that paragraph of—
“(cc)at the time of the grant of the lease, no person has previously become entitled to an allowance in respect of any capital expenditure incurred on the provision of the fixture, and”,
if the person who had the interest in the relevant land granted the lease before 24th July 1996.
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