# Capital Allowances Act 2001, Paragraph 18: Software and rights to software


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

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/18 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.