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Capital Allowances Act 2001

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Changes over time for: Paragraph 34

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Point in time view as at 06/04/2024.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, Paragraph 34. Help about Changes to Legislation

Purchaser of land giving consideration for fixtureU.K.
This section has no associated Explanatory Notes

34Section 181 applies with—

(a)the omission of the word “and” at the end of paragraph (b) of subsection (1); and

(b)the insertion after that paragraph of—

(bb)at the time of the purchasers’ acquisition of the interest, either no person has previously become entitled to an allowance in respect of any capital expenditure incurred on the provision of the fixture or, if any person has become so entitled, that person has been or is required to bring the disposal value of the fixture into account under Chapter 5, and,

if the purchaser acquired the interest in the relevant land before 24th July 1996.

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