[51JA Sixth restriction: allocation where profits chargeable at NI rate]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[51JA  Sixth restriction: allocation where profits chargeable at NI rate]

[(1)     This section applies if—

(a)     section 51B, 51C, 51D or 51E applies, and

(b)     the relevant AIA qualifying expenditure for the purposes of the section in question includes expenditure incurred in a low-rate year in respect of an NI rate

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