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Legislation

Capital Allowances Act 2001

Crossheading Pooling

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Section 53 Pooling of qualifying expenditure
Section 54 The different kinds of pools

Chapter 5 Allowances and charges
Crossheading Pooling

Crossheading Pooling

From legislation.gov.uk

Contents

Section 53 Pooling of qualifying expenditure
Section 54 The different kinds of pools