# Capital Allowances Act 2001, Paragraph 92: Scope of paragraphs 93 to 101


(1) Paragraphs 93 to 101 apply to capital expenditure incurred by a person before 1st April 1986 on the purchase of patent rights.
(2) Chapters 2 to 4 of Part 8 do not apply to such expenditure, except for certain provisions which are specifically applied by paragraph 101.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/92 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.