[45L Exclusion of plant or machinery partly for use outside designated assisted areas]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45L  Exclusion of plant or machinery partly for use outside designated assisted areas]

[(1)     Expenditure on plant or machinery is not first-year qualifying expenditure under section 45K if—

(a)     at the time when it is incurred, the company incurring it intends the plant or machinery

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