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Contents

Legislation
Capital Allowances Act 2001

Chapter 1 Introduction

  • Section 452 Know-how allowances
  • Section 453 Know-how as property
  1. Chapter 1 · Introduction
  2. Know-how as property

Section 453 | Know-how as property

From legislation.gov.uk

(1)Know-how is to be treated as property for the purposes of this Act.

(2)References in this Act to the purchase or sale of property include the acquisition or disposal of know-how.

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