Chapter 1 Introduction
From legislation.gov.uk
Contents
- Section 11 General conditions as to availability of plant and machinery allowances
- Section 12 Expenditure incurred before qualifying activity carried on
- Section 13 Use for qualifying activity of plant or machinery provided for other purposes
- Section 13A Use for other purposes of plant or machinery previously used for long funding leasing
- Section 13B Use for other purposes of plant or machinery: property businesses
- Section 14 Use for qualifying activity of plant or machinery which is a gift