Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 Transitionals and savings

Part 4 Plant and machinery allowances

Hire-purchase and similar contracts

Plant or machinery acquired under hire purchase etc.

15 Section 67(2) applies with the omission of the words in brackets if the contract under which the expenditure was incurred was entered into before 27th July 1989.