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Capital Allowances Act 2001
Schedule 3
Part 4
Computer software

Paragraph 18 Software and rights to software

Section 71 does not apply to expenditure incurred before 10th March 1992.

← Paragraph 17

Paragraph 18

Paragraph 19 →

Legislation: Capital Allowances Act 2001
Citation: 2001 c. 2, paragraph 18
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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