98 Expenditure to which the monetary limits apply
Capital Allowances Act 2001 (2001 c 2) | Legislation

98  Expenditure to which the monetary limits apply

(1)     The monetary limits apply to expenditure incurred by an individual for a chargeable period if—

(a)     the expenditure was incurred by him for the purposes of a qualifying activity carried on by him,

(b)     the whole of his time is substantially devoted in that period to the carrying on of that

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