Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 Transitionals and savings

Part 5 Industrial buildings allowances

Balancing adjustments

Balancing adjustment on realisation of capital value

71 Sections 328 to 331 do not apply if the capital expenditure referred to in section 327 was incurred under a contract which—

(a) was entered into before 13th January 1994, and

(b) was not a conditional contract which became unconditional on or after 26th February 1994.