[51H Fifth restriction: qualifying activities under common control]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[51H  Fifth restriction: qualifying activities under common control]

[(1)     This section applies in relation to two or more qualifying activities which, in a tax year—

(a)     are carried on by a qualifying person other than a company,

(b)     are controlled by the same person (see section 51I), and

(c)     are related to one another

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