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Capital Allowances Act 2001 Schedule 3 paragraph 26
Abandonment expenditure incurred before cessation of ring fence trade
Schedule 3, paragraph 26 provides a transitional rule that disapplies section 164 (which deals with general decommissioning expenditure incurred before cessation of a ring fence trade) where the relevant expenditure was incurred in a chargeable period ending before 1 July 1991.
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