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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

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Wear and tear allowance: election

Section 248A | Wear and tear allowance: election

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed