[270EC Research and development]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[270EC  Research and development]

[(1)     This section applies if, at any time, a person sells the relevant interest in a building or structure to another.

(2)     The total amount of the allowances under this Part by reference to the building or structure that is available to the person buying the relevant interest is reduced (but not below nil) by the amount of any Part 6 allowance to which the person is entitled by reference to the building or structure.

(3)     There is another restriction on the total amount of those allowances which applies if—

(a)     the

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