Schedules

Schedule 3 U.K. Transitionals and savings

Part 4 U.K. Plant and machinery allowances

General U.K.

Certain expenditure incurred before 6th April 1976 U.K.

55 Part 2 of this Act does not apply to capital expenditure—

(a) which was not eligible expenditure within the meaning of section 39 of FA 1976 (which brought expenditure previously not within Chapter I of Part III of FA 1971 within that Chapter but with certain exceptions), and

(b) which was incurred in a chargeable period ending before 6th April 1976.