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Capital Allowances Act 2001
Schedule 3
Part 7
Qualifying expenditure: second-hand assets

Paragraph 86 Acquisition of oil licence from non-trader before 13th September 1995

Section 408 does not apply to acquisitions occurring before 13th September 1995.

← Paragraph 85

Paragraph 86

Paragraph 87 →

Legislation: Capital Allowances Act 2001
Citation: 2001 c. 2, paragraph 86
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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