13 Use for qualifying activity of plant or machinery provided for other purposes
Capital Allowances Act 2001 (2001 c 2) | Legislation

13  Use for qualifying activity of plant or machinery provided for other purposes

(1)     This section applies if a person—

(a)     brings plant or machinery into use for the purposes of a qualifying activity carried on by him, and

(b)     on the date when he does so, owns the plant or machinery as a result of having incurred capital expenditure (“actual expenditure”) on its provision for purposes other than those of that qualifying activity.

(2)

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