[270BL Apportionment of sums partly referable to non-qualifying assets]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Supplementary provision about expenditure]

[270BL  Apportionment of sums partly referable to non-qualifying assets]

[(1)     If, for the purposes of this Part, an item of expenditure falls to be apportioned between [expenditure for which

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