Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 U.K. Transitionals and savings

Part 7 U.K. Mineral extraction allowances

Qualifying expenditure: second-hand assets U.K.

Claims before 26th November 1996 in respect of acquisition of mineral asset owned by previous trader U.K.

85 Section 407(4) does not apply in relation to claims made before 26th November 1996.