422 Use of asset otherwise than for permitted development etc
Capital Allowances Act 2001 (2001 c 2) | Legislation

422  Use of asset otherwise than for permitted development etc

(1)     This section applies if—

(a)     a person has acquired a mineral asset,

(b)     at any time after the acquisition, the asset begins to be used (by him or another person) in a way which constitutes development, and

(c)     the development is

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