# Capital Allowances Act 2001, Paragraph 33: Equipment lease is part of affordable warmth programme


Section 180 does not apply if the expenditure of the equipment lessor was incurred before 28th July 2000.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/33 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.