Capital Allowances Act 2001 (c. 2)

Schedules

Schedule 3 U.K. Transitionals and savings

Part 4 U.K. Plant and machinery allowances

Ships: deferments etc. U.K.

Further registration requirement U.K.

24 Section 154 does not apply in the case of a ship that was brought into use before 20th July 1994 for the purposes of a qualifying activity carried on by the person incurring the expenditure on the provision of the ship or a person connected with him.