[45P Power to amend conditions]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45P  Power to amend conditions]

[(1)     The Treasury may by regulations change the conditions that must be met in order for expenditure to be first-year qualifying expenditure under section 45O (whether by adding, removing or altering conditions).

(2)     Regulations under this section may not remove the

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