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Capital Allowances Act 2001

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Point in time view as at 06/04/2024.

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Capital Allowances Act 2001, Paragraph 39 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Fixture on which industrial buildings allowance has been madeU.K.
This section has no associated Explanatory Notes

39Section 186 does not apply if the time mentioned in subsection (1)(c)(ii) is before 24th July 1996.

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