14 Use for qualifying activity of plant or machinery which is a gift
Capital Allowances Act 2001 (2001 c 2) | Legislation

14  Use for qualifying activity of plant or machinery which is a gift

(1)     This section applies if a person—

(a)     is the owner of plant or machinery as a result of a gift, and

(b)     brings the plant or machinery into use for the purposes of a qualifying activity carried

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