538 Plant and machinery
Capital Allowances Act 2001 (2001 c 2) | Legislation

538  Plant and machinery

(1)     This section is about contribution allowances under Part 2 and applies if—

(a)     the general conditions for contribution allowances are met, . . .

[(aa)     C's contribution is to expenditure on the provision of plant or machinery, and]

(b)     C's contribution is made for the purposes of a trade or relevant activity carried on, or to be carried on, by C.

(2)     C is to be treated

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