Capital Allowances Act 2001 Sch 3 para 45

Sch 3 para 45 Sale and finance leasebacks

Sections 221, 222 and 224 to 226 do not apply in relation to expenditure incurred before 2nd July 1998 if the relevant transaction— (a) is a purchase under a contract entered into before 2nd July 1997; (b) is itself a contract entered into before that date; or (c) is an assignment made before that date, or in pursuance of a contract entered into before that date.

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