[70A Entitlement to capital allowances]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Lessees under long funding leases]

[70A  Entitlement to capital allowances]

[(1)     This section applies if a person carrying on a qualifying activity incurs expenditure (whether or not of a capital nature) on the provision of plant or machinery for the purposes of the qualifying activity under a long funding lease.

(2)     In the application of this Part in the case of that

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