# Capital Allowances Act 2001, Paragraph 84: Qualifying expenditure where buildings or structures cease to be used


In section 405(3) “A” does not include, in cases where the buildings or structures have permanently ceased to be used for any purpose before 27th July 1989, the amount of any agricultural buildings allowances.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/84 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.