Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 U.K. Transitionals and savings

Part 4 U.K. Plant and machinery allowances

Fixtures U.K.

Fixture on which a plant and machinery allowance has been claimed U.K.

38 Section 185 does not apply if the disposal event which required the disposal value to be brought into account as mentioned in subsection (1)(d) occurred before 24th July 1996.