[270ID Co-ownership schemes: election]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[270ID  Co-ownership schemes: election]

[(1)     The operator of a co-ownership authorised contractual scheme may make an election under this section if an election under section 262AB (plant and machinery allowances: co-ownership schemes) has been made, before the relevant date, in relation to the scheme (whether or not that election has subsequently been withdrawn

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