85 Election for short-life asset treatment: procedure
Capital Allowances Act 2001 (2001 c 2) | Legislation

85  Election for short-life asset treatment: procedure

(1)     An election under section 83 must specify—

(a)     the plant or machinery which is the subject of the election,

(b)     the qualifying expenditure incurred in respect of it, and

(c)     the date on which the

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