[70R Excluded leases of background plant or machinery for a building]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Excluded leases of background plant or machinery for a building]

[70R  Excluded leases of background plant or machinery for a building]

[(1)     Construe references to an excluded lease of background plant or machinery for a building in accordance with this section.

(2)     This section applies where—

(a)     plant or machinery is affixed to, or

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