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Capital Allowances Act 1990
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82Capital expenditure to which this Part does not apply
This Part shall not apply to capital expenditure—
(a)which was not eligible expenditure within the meaning of section 39 of the [1976 c. 40.] Finance Act 1976 (which brought expenditure previously not within Chapter I of Part III of the [1971 c. 68.] Finance Act 1971 within that Chapter but with certain exceptions), and
(b)which was incurred in a chargeable period or its basis period ending before 6th April 1976,
and the repeals made by this Act shall not have effect in relation to any such expenditure.
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