# Capital Allowances Act 2001, Paragraph 17: Plant or machinery provided by lessee


In section 70(1), paragraphs (c) and (d) do not apply if the lease was entered into before 12th July 1984, or on or after that date under an agreement made before that date.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/17 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.