[270FC Cases where highway concession is to be treated as extended]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[270FC  Cases where highway concession is to be treated as extended]

[(1)     A highway concession in respect of a road is to be treated as extended if—

(a)     the person entitled to the concession takes up a renewed concession in respect of the whole or a part of the road, or

(b)     that person

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