[416ZC Site restoration services supplied by connected person]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[416ZC  Site restoration services supplied by connected person]

[(1)     Where—

(a)     a person (“R”) who is carrying on, or has ceased to carry on, a ring fence trade enters into an arrangement,

(b)     under the arrangement, a person (“S”) who is connected with R provides a service to R in

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