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Capital Allowances Act 2001

Capital Allowances Act 2001 Sch 3 para 28

Sch 3 para 28 Oil production sharing contracts

Sections 167 to 171 do not apply if — (a) the expenditure was incurred before 21st March 2000; or (b) the expenditure is treated as incurred by virtue of section 13 and the conditions mentioned in subsection (1) of that section were fulfilled before that date.

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