This section has no associated Explanatory Notes
115U.K.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.