241 No [annual investment allowance or] first-year allowance in respect of additional VAT liability
Capital Allowances Act 2001 (2001 c 2) | Legislation

Anti-avoidance

241  No [annual investment allowance or] first-year allowance in respect of additional VAT liability

(1)     This section applies if—

(a)     one person (“B”) enters into a transaction with another person

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