[270EB Multiple uses]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[270EB  Multiple uses]

[(1)     This section applies if—

(a)     a person is entitled to an allowance under section 270AA(2) by reference to a building or structure for a chargeable period, and

(b)     the building or structure is put to multiple uses.

(2)     The allowance, in relation to a qualifying activity, for a chargeable period of one year is [the relevant

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