[416B Expenditure incurred by company for purposes of a ring fence trade]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Types of expenditure which may qualify for first-year allowances]

[416B  Expenditure incurred by company for purposes of a ring fence trade]

[(1)     Expenditure is first-year qualifying expenditure if—

(a)     it is incurred on or after 17th April 2002,

(b)     it is incurred by a company,

(c)     it is incurred wholly for the purposes of

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