[416ZD Restriction on allowance available]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[416ZD  Restriction on allowance available]

[(1)     In determining how much of the consideration for the service is qualifying expenditure, there is to be left out of account the amount (if any) by which that consideration exceeds D.

(2)     D is the cost to S of providing the service or, if the qualifying expenditure relates to only part of the

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