141 Deferred amounts attributed to earlier expenditure first
Capital Allowances Act 2001 (2001 c 2) | Legislation

141  Deferred amounts attributed to earlier expenditure first

(1)     No part of an amount deferred under section 135 is to be attributed to the whole or a part of any expenditure on new shipping (“the current expenditure”) if there is other expenditure (“the earlier expenditure”) which—

(a)

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