[51J Qualifying activity: meaning of “related”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[51J  Qualifying activity: meaning of “related”]

[(1)     A qualifying activity (“A1”) is related to another qualifying activity (“A2”) in a tax year if one or both of—

(a)     the shared premises condition, and

(b)     the similar activities condition,

are met in relation to the activities in the

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