[614BT Cases where expenditure taken into account under other provisions of CAA 2001]
Income Tax Act 2007 (2007 c 3) | Legislation

[614BT  Cases where expenditure taken into account under other provisions of CAA 2001]

[(1)     This section applies if any allowance is or has been given in respect of capital expenditure incurred by the current lessor (“L”) in respect of the leased asset

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