# Capital Allowances Act 2001, Paragraph 44: Hire purchase etc. and finance leases


Sections 220 and 229 do not apply in relation to expenditure incurred before 2nd July 1997, or in the 12 months beginning with that date in pursuance of a contract entered into before that date.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/44 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.