Capital Allowances Act 2001 Schedule 3 paragraph 11

Use for qualifying activity of plant or machinery provided for other purposes

Schedule 3, paragraph 11 provides a transitional rule disapplying certain provisions of section 13 where plant or machinery was brought into use before 21st March 2000.

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.