Capital Allowances Act 2001 Sch 3 para 92

Sch 3 para 92 Scope of paragraphs 93 to 101

(1) Paragraphs 93 to 101 apply to capital expenditure incurred by a person before 1st April 1986 on the purchase of patent rights. (2) Chapters 2 to 4 of Part 8 do not apply to such expenditure, except for certain provisions which are specifically applied by paragraph 101.

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