169 Expenditure on plant or machinery incurred by participator
Capital Allowances Act 2001 (2001 c 2) | Legislation

169  Expenditure on plant or machinery incurred by participator

(1)     This section applies if—

(a)     a person (“the participator”) acquires an interest in the contract from—

(i)     the contractor, or

(ii)     another person who has acquired it (directly or indirectly) from the contractor,

(b)

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