[267A Restriction on effect of election]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[267A  Restriction on effect of election]

[(1)     This section applies for corporation tax purposes if—

(a)     on any day (“the relevant day”) a person (“the predecessor”) carries on a business of leasing plant or machinery,

(b)     on the relevant day another person (“the successor”) succeeds

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