9
Subsections (2) and (3) of section 4 apply with the omission of the words “or property business” in relation to expenditure incurred or sums paid or received before 26th November 1996.
Capital Allowances Act 2001 Part 3 — General
Capital expenditure
Exclusion of double relief
10
Section 9 does not apply in relation to expenditure incurred before 24th July 1996.
Back to Capital Allowances Act 2001 — full text
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