[212LA Limiting conditions]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Limiting conditions]

[212LA  Limiting conditions]

[(1)     The qualifying change meets one of the limiting conditions if condition A, B, C or D is met.

(2)     Condition A is that the amount of the relevant excess of allowances is £50 million or more.

(3)     Condition B is that the amount of the relevant excess of allowances—

(a)     is £2 million

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