Capital Allowances Act 2001

Supplementary provisions

Arrangements having an artificial effect on pricing

78Section 357 does not apply if the sale price fixed as mentioned in subsections (1) and (2)—

(a)became payable before 29th November 1994; or

(b)was fixed by a contract entered into before 29th November 1994 and became payable before 6th April 1995.