[360H Premises not qualifying business premises or relevant interest sold before premises first used or let]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[360H  Premises not qualifying business premises or relevant interest sold before premises first used or let]

[(1)     No initial allowance is to be made under section 360G if, at the relevant time, the qualifying building does not constitute qualifying business premises.

(2)     An initial

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