# Finance Act 1997, Paragraph 2


The repeal in section 54(1) of the Capital Allowances Act 1990 does not apply where the purchaser acquired the relevant interest before that date.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/18/part/VI/paragraph/2n5 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-18/part-VI/paragraph-2n5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.