[51N Special provision for long chargeable periods: supplementary]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[51N  Special provision for long chargeable periods: supplementary]

[(1)     This section applies where—

(a)     section 51H applies in relation to two or more qualifying activities controlled by a person (“P”) in a tax year, and

(b)     the relevant chargeable period for more than one of those qualifying activities is longer than a year.

(2)

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