# Capital Allowances Act 2001, Paragraph 30: Equipment lessors


Section 177(1)(a)(i) does not apply if the agreement for the lease of the plant or machinery was entered into before 19th March 1997.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/30 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.