Part 3U.K. General
Capital expenditureU.K.
9U.K.Subsections (2) and (3) of section 4 apply with the omission of the words “or property business” in relation to expenditure incurred or sums paid or received before 26th November 1996.
Exclusion of double reliefU.K.
10U.K.Section 9 does not apply in relation to expenditure incurred before 24th July 1996.