# Capital Allowances Act 2001, Paragraph 55: Certain expenditure incurred before 6th April 1976


Part 2 of this Act does not apply to capital expenditure—
(a) which was not eligible expenditure within the meaning of section 39 of FA 1976 (which brought expenditure previously not within Chapter I of Part III of FA 1971 within that Chapter but with certain exceptions), and
(b) which was incurred in a chargeable period ending before 6th April 1976.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/55 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.