[461A Unrelieved qualifying expenditure: entry to cash basis]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[461A  Unrelieved qualifying expenditure: entry to cash basis]

[(1)     If a person carrying on a trade enters the cash basis for a tax year, any cash basis deductible amount may not be carried forward as unrelieved qualifying expenditure in the pool for the

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