# Capital Allowances Act 2001, Paragraph 38: Fixture on which a plant and machinery allowance has been claimed


Section 185 does not apply if the disposal event which required the disposal value to be brought into account as mentioned in subsection (1)(d) occurred before 24th July 1996.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/38 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.