118 Certificate relating to protected leasing
Capital Allowances Act 2001 (2001 c 2) | Legislation

Duties to supply information

118  Certificate relating to protected leasing

(1)     If—

(a)     expenditure is incurred on the provision of plant or machinery, and

(b)     before the expenditure has qualified for a normal writing-down allowance, the plant or machinery is used for

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