# Capital Allowances Act 2001, Paragraph 109: Agricultural buildings


Section 538(2)(b)(ii) applies in relation to contributions made before 6th April 1990 with the omission of “or to allocate the expenditure to a pool under Part 2”.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/109 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-109
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.