Schedules
Schedule 3 Transitionals and savings
Part 13 Other enactments
115
The repeals made by CAA 1990 do not have effect in relation to capital expenditure—
a
which was not eligible expenditure within the meaning of section 39 of FA 1976 (which brought expenditure previously not within Chapter I of Part III of FA 1971 within that Chapter but with certain exceptions), and
b
which was incurred in a chargeable period ending before 6th April 1976.