# Capital Allowances Act 2001, Paragraph 85: Claims before 26th November 1996 in respect of acquisition of mineral asset owned by previous trader


Section 407(4) does not apply in relation to claims made before 26th November 1996.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/85 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-85
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.