Schedules
Schedule 3Transitionals and savings
Part 4Plant and machinery allowances
General
Certain expenditure incurred before 6th April 1976
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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.