xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
45Sections 221, 222 and 224 to 226 do not apply in relation to expenditure incurred before 2nd July 1998 if the relevant transaction—
(a)is a purchase under a contract entered into before 2nd July 1997;
(b)is itself a contract entered into before that date; or
(c)is an assignment made before that date, or in pursuance of a contract entered into before that date.