406 Reduction where premium relief previously allowed
Capital Allowances Act 2001 (2001 c 2) | Legislation

406  Reduction where premium relief previously allowed

(1)     This section applies if—

(a)     the mineral asset is or includes an interest in land, and

(b)     for chargeable periods previous to the chargeable period for which the buyer first becomes entitled to an allowance under this Part in respect

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