[270HE Companies with investment business]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Companies with investment business]

[270HE  Companies with investment business]

[(1)     This section applies if the qualifying activity of a person entitled to an allowance for a chargeable period is managing the investments of a company with investment business.

(2)     The allowance is, as far as possible, to be given

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