Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 U.K. Transitionals and savings

Part 11 U.K. Contributions

Agricultural buildings U.K.

109 Section 538(2)(b)(ii) applies in relation to contributions made before 6th April 1990 with the omission of “or to allocate the expenditure to a pool under Part 2”.