140 Notice attributing deferred amounts to new expenditure
Capital Allowances Act 2001 (2001 c 2) | Legislation

Attribution of deferred amounts

140  Notice attributing deferred amounts to new expenditure

(1)     The shipowner may, by notice to [an officer of Revenue and Customs], attribute all or part of an amount deferred under section 135 to expenditure on new shipping.

(2)     An amount attributed

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