[212C When there is qualifying change in relation to C]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Qualifying change]

[212C  When there is qualifying change in relation to C]

[(1)     There is a qualifying change in relation to C on the relevant day if one or more of conditions A to D is met.

(2)     Condition A is that—

(a)     the principal company or companies of C at the beginning of the relevant day is not, or are not, the same

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