441 Allowances
Capital Allowances Act 2001 (2001 c 2) | Legislation

Chapter 3
Allowances and Charges

441 Ìý´¡±ô±ô´Ç·É²¹²Ô³¦±ð²õ

(1)     A person who incurs qualifying expenditure is entitled to an allowance in respect of that expenditure for the relevant chargeable period equal to—

(a)

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