# Capital Allowances Act 2001, Paragraph 26: Abandonment expenditure incurred before cessation of ring fence trade


Section 164 does not apply if the chargeable period in which the abandonment expenditure was incurred ended before 1st July 1991.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/26 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.