# Capital Allowances Act 2001, Paragraph 27: Abandonment expenditure incurred after cessation of ring fence trade


Section 165 does not apply if the abandonment expenditure was incurred before 1st July 1991.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/27 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.