# Capital Allowances Act 2001, Paragraph 9


Subsections (2) and (3) of section 4 apply with the omission of the words “or property business” in relation to expenditure incurred or sums paid or received before 26th November 1996.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/9 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.