269 Use of plant or machinery for business entertainment
Capital Allowances Act 2001 (2001 c 2) | Legislation

Miscellaneous

269  Use of plant or machinery for business entertainment

(1)     If—

(a)     a person carrying on a qualifying activity, or

(b)     an employee of that person,

provides business entertainment in connection with that activity, the use of plant or machinery for providing the entertainment is to be treated

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