[51D Third restriction: groups of companies under common control]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[51D  Third restriction: groups of companies under common control]

[(1)     Where in a financial year two or more groups of companies are—

(a)     controlled by the same person (see section 51F), and

(b)     related to one another (see section 51G),

this section applies in relation to the companies which are members of those groups.

(2)

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