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Legislation

Capital Allowances Act 2001

Crossheading Qualifying use

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Section 270CE Qualifying use
Section 270CF Exclusion: residential use
Section 270CG Use for the purposes of a property business

CHAPTER 3 QUALIFYING USE AND QUALIFYING ACTIVITIES
Crossheading Qualifying use

Crossheading Qualifying use

From legislation.gov.uk

Contents

Section 270CE Qualifying use
Section 270CF Exclusion: residential use
Section 270CG Use for the purposes of a property business