# Capital Allowances Act 2001, Paragraph 42: Effect of significant reduction in use for purposes of qualifying activity


Section 208 does not apply if the change of circumstances referred to in subsection (1)(b) of that section occurs before 21st March 2000.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/42 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.