228 Effect of election: relaxation of restriction on B's qualifying expenditure, etc
Capital Allowances Act 2001 (2001 c 2) | Legislation

228  Effect of election: relaxation of restriction on B's qualifying expenditure, etc

(1)     The effect of an election under section 227 in relation to B is that subsections (2) and (3)     apply instead of section 218 . . . (restriction on B's qualifying expenditure).

(2)     The amount, if any, by which

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