204 Appeals etc
Capital Allowances Act 2001 (2001 c 2) | Legislation

204  Appeals etc

(1)     Subsections (2) and (3) apply if—

(a)     any question arises as to whether any plant or machinery has become, in law, part of a building or other land, and

(b)     that question is material to the tax liability (for whatever period) of two or more persons.

(2)     The question

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