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Legislation

Capital Allowances Act 1990 (repealed)

Chapter IV Short-Life Assets

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Section 37 Election for certain machinery or plant to be treated as short-life assets.
Section 38 Assets which cannot be treated as short-life assets.

Part II Machinery and Plant
Chapter IV Short-Life Assets

Chapter IV Short-Life Assets

From legislation.gov.uk

Contents

Section 37 Election for certain machinery or plant to be treated as short-life assets.
Section 38 Assets which cannot be treated as short-life assets.