[51C Second restriction: groups of companies]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[51C  Second restriction: groups of companies]

[(1)     This section applies in relation to—

(a)     a company which, in a financial year, is a parent undertaking of one or more other companies, and

(b)     those other companies.

(2)     The companies

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