484 Dredging allowances
Capital Allowances Act 2001 (2001 c 2) | Legislation

Part 9 Dredging Allowances

Qualifying expenditure on dredging, etc

484  Dredging allowances

(1)     Allowances are available under this Part if a person carries on a qualifying trade and qualifying expenditure has been incurred on dredging.

(2)     In this Part “qualifying trade” means a trade or undertaking the whole or part of which—

(a)

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