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Capital Allowances Act 2001

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Changes over time for: Paragraph 82

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Version Superseded: 21/07/2008

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Status:

Point in time view as at 22/03/2001. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 82. Help about Changes to Legislation

Exclusion of expenditure incurred before 1st April 1986U.K.

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82References in Part 4 of this Act to qualifying expenditure do not include—

(a)expenditure incurred before 1st April 1986; or

(b)payments made before 1st April 1987 under a contract entered into before 14th March 1984.

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