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Legislation

Capital Allowances Act 2001

Crossheading Supplementary

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Section 50 Time when expenditure is incurred
Section 51 Disclosure of information between UK tax authorities

Chapter 4 First-year qualifying expenditure
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 50 Time when expenditure is incurred
Section 51 Disclosure of information between UK tax authorities