[212ZA Apportionment of expenditure incurred partly for NI rate activity]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 16ZA
Asset Provided or Used Only Partly for NI Rate Activity]

[212ZA  Apportionment of expenditure incurred partly for NI rate activity]

[(1)     If in a chargeable period a company has incurred qualifying expenditure on the provision of plant or machinery—

(a)     partly for the purposes

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