# Capital Allowances Act 2001, Paragraph 16: Plant or machinery on hire purchase etc.: fixtures


Section 69(2) does not apply if the plant or machinery became a fixture before 28th July 2000.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/16 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

