# Capital Allowances Act 2001, Paragraph 28: Oil production sharing contracts


Sections 167 to 171 do not apply if —
(a) the expenditure was incurred before 21st March 2000; or
(b) the expenditure is treated as incurred by virtue of section 13 and the conditions mentioned in subsection (1) of that section were fulfilled before that date.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/28 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.