33 Personal security
Capital Allowances Act 2001 (2001 c 2) | Legislation

33  Personal security

(1)     This section applies to expenditure if—

(a)     it is incurred by an individual or partnership of individuals in connection with the provision for, or for use by, the individual, or any of the individuals, of a security asset,

(b)     the individual or partnership is carrying on a relevant qualifying activity, and

(c)     the special threat conditions are met.

(2)     The special threat conditions are that—

(a)     the asset is provided or used to meet a threat which—

(i)     is a special threat to the individual's personal

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