[270FA Carrying on of highway undertakings]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 6
Highway Undertakings]

[270FA  Carrying on of highway undertakings]

[(1)     For the purposes of this Part, the carrying on of a highway undertaking is to be treated as the carrying on of an undertaking by way of trade; and accordingly references in this Part to a trade include

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