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Legislation

Capital Allowances Act 2001

Chapter 2 Qualifying expenditure

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Section 439 Qualifying expenditure
Section 439A Qualifying expenditure incurred for purposes of NI rate activity
Section 440 Excluded expenditure: land

Part 6 Research and development allowances
Chapter 2 Qualifying expenditure

Chapter 2 Qualifying expenditure

From legislation.gov.uk

Contents

Section 439 Qualifying expenditure
Section 439A Qualifying expenditure incurred for purposes of NI rate activity
Section 440 Excluded expenditure: land