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Capital Allowances Act 2001 Schedule 3 paragraph 87
Restrictions on qualifying expenditure in case of UK oil licence and certain other assets inapplicable for expenditure pre-16th July 1985
Paragraph 87 provides transitional relief from certain restrictions on qualifying expenditure for second-hand mineral assets in the UK, where the buyer's expenditure arises under a contract entered into before 16th July 1985.
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