[212ZB Single asset pool etc]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[212ZB  Single asset pool etc]

[(1)     Qualifying expenditure to which this subsection applies, if allocated to a pool, must be allocated to a single asset pool.

(2)     Subsection (1) applies to qualifying expenditure incurred by a company carrying on both an NI rate activity and a main rate activity where the expenditure is incurred—

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