208 Effect of significant reduction in use for purposes of qualifying activity
Capital Allowances Act 2001 (2001 c 2) | Legislation

208  Effect of significant reduction in use for purposes of qualifying activity

(1)     This section applies if—

(a)     expenditure is allocated to a single asset pool under this Chapter,

(b)     there is such a change of circumstances as would make it appropriate for any reduction falling to be made under section 207—

(i)

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