[253 Companies with investment business]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Companies with investment business]

[253  Companies with investment business]

(1)     This section applies if the qualifying activity of a person entitled to an allowance or liable to a charge for a chargeable period is [managing the investment business].

(2)     The allowance is, as far as possible, to be given effect by deducting the amount of the

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