119 Notice of change of use of plant or machinery
Capital Allowances Act 2001 (2001 c 2) | Legislation

119  Notice of change of use of plant or machinery

(1)     If—

(a)     any expenditure on plant or machinery has qualified for a first-year allowance or a normal writing-down allowance, and

(b)     the plant or machinery is subsequently used at any time in the designated period for overseas leasing which

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