Scope of paragraphs 93 to 101U.K.
This
adran has no associated
Nodiadau Esboniadol
92(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.