Sch 3 para 26 Abandonment expenditure incurred before cessation of ring fence trade
Section 164 does not apply if the chargeable period in which the abandonment expenditure was incurred ended before 1st July 1991.
Capital Allowances Act 2001 Sch 3 para 26
Contains public sector information licensed under the Open Government Licence v3.0.
What to look at next
Capital Allowances Act 2001, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdictionUK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearTaiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections