[212ZD Effect of significant change in balance of use]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[212ZD  Effect of significant change in balance of use]

[(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 apportionment falling to be made under section 212ZC—

(i)     for the

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