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Legislation

Capital Allowances Act 2001

Crossheading Qualifying activities

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Section 270CA Qualifying activities
Section 270CB Property businesses
Section 270CC Foreign permanent establishments
Section 270CD Companies with investment business

CHAPTER 3 QUALIFYING USE AND QUALIFYING ACTIVITIES
Crossheading Qualifying activities

Crossheading Qualifying activities

From legislation.gov.uk

Contents

Section 270CA Qualifying activities
Section 270CB Property businesses
Section 270CC Foreign permanent establishments
Section 270CD Companies with investment business