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Capital Allowances Act 2001

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Changes over time for: Cross Heading: Qualifying expenditure

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Point in time view as at 06/04/2024.

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There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Qualifying expenditure. Help about Changes to Legislation

Qualifying expenditureU.K.

Buildings, structures and landU.K.

13Sections 21 to 24 do not apply in relation to expenditure—

(a)incurred before 30th November 1993;

(b)incurred before 6th April 1996 in pursuance of a contract entered into before 30th November 1993; or

(c)incurred before 6th April 1996 in pursuance of a contract entered into on or after 30th November 1993 for the purpose of securing that obligations under a contract entered into before 30th November 1993 are complied with.

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