[360I Entitlement to writing-down allowances]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 6
Writing-Down Allowances]

[360I  Entitlement to writing-down allowances]

[(1)     A person is entitled to a writing-down allowance for a chargeable period if he has incurred qualifying expenditure in respect of a qualifying building and, at the end of the chargeable period—

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