388 Loan to buy plant or machinery for partnership use
Income Tax Act 2007 (2007 c 3) | Legislation

Loans for plant or machinery

388  Loan to buy plant or machinery for partnership use

(1)     This section applies to a loan that is used for capital expenditure on the provision of plant or machinery to which subsection (2) applies.

(2)     This subsection applies to plant or machinery if—

(a)     it is in use for the purposes of a

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