Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 U.K. Transitionals and savings

Part 4 U.K. Plant and machinery allowances

Mining and oil industries U.K.

Oil production sharing contracts U.K.

28 Sections 167 to 171 do not apply if —

(a) the expenditure was incurred before 21st March 2000; or

(b) the expenditure is treated as incurred by virtue of section 13 and the conditions mentioned in subsection (1) of that section were fulfilled before that date.