570 Elections: supplementary
Capital Allowances Act 2001 (2001 c 2) | Legislation

570  Elections: supplementary

(1)     Section 569(1) does not apply to a sale that is relevant for the purposes of Part [3A. . .] [. . .].

(2)     No election under section 569 may be made if—

(a)     the circumstances of the sale or the parties to it mean that a relevant

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