155 Change in the persons carrying on the qualifying activity
Capital Allowances Act 2001 (2001 c 2) | Legislation

Deferment of balancing charges: supplementary provisions

155  Change in the persons carrying on the qualifying activity

(1)     This section applies if—

(a)     a person is carrying on the qualifying activity previously carried on by the shipowner, and

[(b)     the only changes

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