# Capital Allowances Act 2001, Paragraph 102: Limit on qualifying expenditure


Section 481 does not apply to expenditure incurred before 1st April 1986, and subsections (5) and (6) of that section do not apply to expenditure incurred before 27th July 1989.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/102 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.