# Capital Allowances Act 2001, Paragraph 15: Plant or machinery acquired under hire purchase etc.


Section 67(2) applies with the omission of the words in brackets if the contract under which the expenditure was incurred was entered into before 27th July 1989.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/15 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.