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Legislation

Corporation Tax Act 2009

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Section 248A Wear and tear allowance: election
Section 248B Meaning of “eligible” in relation to a dwelling-house
Section 248C Effect of wear and tear allowance election

Corporation Tax Act 2009
Chapter 5 Profits of property businesses: other rules about receipts and deductions

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From legislation.gov.uk

Contents

Section 248A Wear and tear allowance: election
Section 248B Meaning of “eligible” in relation to a dwelling-house
Section 248C Effect of wear and tear allowance election

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