65 The final chargeable period
Capital Allowances Act 2001 (2001 c 2) | Legislation

The final chargeable period

65  The final chargeable period

(1)     The final chargeable period for—

(a)     the main pool, or

[(b)     a special rate pool,]

is the chargeable period in which the qualifying activity is permanently discontinued.

(2)

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