# Capital Allowances Act 2001, Paragraph 13: Buildings, structures and land


Sections 21 to 24 do not apply in relation to expenditure—
(a) incurred before 30th November 1993;
(b) incurred before 6th April 1996 in pursuance of a contract entered into before 30th November 1993; or
(c) incurred before 6th April 1996 in pursuance of a contract entered into on or after 30th November 1993 for the purpose of securing that obligations under a contract entered into before 30th November 1993 are complied with.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/13 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.