[416D First-year allowances]
Capital Allowances Act 2001 (2001 c 2) | Legislation

Chapter 6
Allowances and Charges

[First-year allowances]

[416D  First-year allowances]

[(1)     A person is entitled to a first-year allowance in respect of first-year qualifying expenditure if the expenditure is incurred in a chargeable period to which

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