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Capital Allowances Act 2001

Crossheading Exclusion for certain plant or machinery leased with land

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Section 70U Plant or machinery leased with land: low percentage value

Chapter 6A Interpretation of provisions about long funding leases
Crossheading Exclusion for certain plant or machinery leased with land

Crossheading Exclusion for certain plant or machinery leased with land

From legislation.gov.uk

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Section 70U Plant or machinery leased with land: low percentage value