9 Interaction between fixtures claims and other claims
Capital Allowances Act 2001 (2001 c 2) | Legislation

9  Interaction between fixtures claims and other claims

(1)     A person is not entitled to make a fixtures claim in respect of any capital expenditure relating to an asset if—

(a)     any person entitled to do so has at any previous time claimed an allowance under any Part other than Part 2, and

(b)

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