2066.This paragraph is based on section 522(2) and (7) of ICTA and section 146(3) of CAA 1990. It provides writing-down allowances for expenditure on the purchase of patent rights incurred before 1 April 1986.
2067.Subparagraph (2) preserves the effect of section 161(3) of CAA 1990. See Note 74 in Annex 2.
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