Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 U.K. Transitionals and savings

Part 4 U.K. Plant and machinery allowances

Mining and oil industries U.K.

Abandonment expenditure incurred after cessation of ring fence trade U.K.

27 Section 165 does not apply if the abandonment expenditure was incurred before 1st July 1991.