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Legislation

Capital Allowances Act 2001

Chapter 7 Supplementary provisions

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Section 432 Giving effect to allowances and charges
Section 433 Treatment of demolition costs
Section 434 Time when expenditure incurred
Section 435 Shares in assets
Section 436 Meaning of “development” etc.

Part 5 Mineral extraction allowances
Chapter 7 Supplementary provisions

Chapter 7 Supplementary provisions

From legislation.gov.uk

Contents

Section 432 Giving effect to allowances and charges
Section 433 Treatment of demolition costs
Section 434 Time when expenditure incurred
Section 435 Shares in assets
Section 436 Meaning of “development” etc.