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Legislation

Capital Allowances Act 2001

Chapter 7 Computer software

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Section 71 Software and rights to software
Section 72 Disposal values
Section 73 Limit on disposal values

Part 2 Plant and machinery allowances
Chapter 7 Computer software

Chapter 7 Computer software

From legislation.gov.uk

Contents

Section 71 Software and rights to software
Section 72 Disposal values
Section 73 Limit on disposal values