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Capital Allowances Act 2001

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Point in time view as at 06/04/2024.

Changes to legislation:

Capital Allowances Act 2001, Paragraph 85 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Claims before 26th November 1996 in respect of acquisition of mineral asset owned by previous traderU.K.
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85Section 407(4) does not apply in relation to claims made before 26th November 1996.

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