[270GD Adjustment for pre-April 2020 allowance]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 7A
Adjustment for Pre-April 2020 Allowance]

[270GD  Adjustment for pre-April 2020 allowance]

[(1)     This section applies if—

(a)     on the relevant date, a person is entitled to an allowance under this Part by reference to qualifying expenditure incurred in relation to a building or structure,

(b)     the person does not dispose

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