Capital Allowances Act 2001 section 89

Expenditure incurred partly on research and development

Section 89 of Schedule 3 provides a transitional rule disapplying the apportionment rule in section 439(4) for expenditure incurred before 27 July 1989.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.