Capital Allowances Act 2001 Sch 3 para 13

Sch 3 para 13 Buildings, structures and land

Sections 21 to 24 do not apply in relation to expenditure— (a) incurred before 30th November 1993; (b) incurred before 6th April 1996 in pursuance of a contract entered into before 30th November 1993; or (c) incurred before 6th April 1996 in pursuance of a contract entered into on or after 30th November 1993 for the purpose of securing that obligations under a contract entered into before 30th November 1993 are complied with.

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