103 Later claims
Capital Allowances Act 2001 (2001 c 2) | Legislation

Anti-avoidance provisions

103  Later claims

(1)     Subsection (2) applies if—

(a)     a person entitled to do so has made a Part 2 claim in respect of expenditure incurred on the provision of plant or machinery, and

(b)     the expenditure fell to be treated as long-life asset expenditure for the purposes of the claim.

(2)     If—

(a)     at any time

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