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Changes over time for: Paragraph 32
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2012.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 32.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Equipment lessor has right to sever fixture that is not part of buildingU.K.
This section has no associated Explanatory Notes
32Section 179(1) does not apply if the agreement for the lease of the plant or machinery was entered into before 19th March 1997 and applies with—
(a)the addition at the end of paragraph (e) of the word “ and ”, and
(b)the omission of paragraph (g) and the word “and” immediately before it,
if the expenditure of the equipment lessor was incurred before 24th July 1996.
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