[33B Meaning of “replacement” in section 33A]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[33B  Meaning of “replacement” in section 33A]

[(1)     Expenditure to which this section applies is to be treated for the purposes of section 33A as expenditure on the replacement of an integral feature.

(2)     This section applies to expenditure incurred by a person on an integral feature if the amount of the

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