xmlns:atom="http://www.w3.org/2005/Atom"
xmlns:atom="http://www.w3.org/2005/Atom"
Schedules
Schedule 3
U.K.
Transitionals and savings
Part 4
U.K.
Plant and machinery allowances
Computer software
U.K.
Software and rights to software
U.K.
18
Section 71 does not apply to expenditure incurred before 10th March 1992.