# Capital Allowances Act 2001, Paragraph 24: Further registration requirement


Section 154 does not apply in the case of a ship that was brought into use before 20th July 1994 for the purposes of a qualifying activity carried on by the person incurring the expenditure on the provision of the ship or a person connected with him.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/24 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.