41 Plant and machinery: restricting exception for manufacturers and suppliers
Finance Act 2012 (2012 c 14) | Legislation

Capital allowances

41  Plant and machinery: restricting exception for manufacturers and suppliers

(1)     In section 230 of CAA 2001 (exception for manufacturers and suppliers), in subsection (1), for “restrictions in sections 217 and 218 do” substitute “restriction in section 218 does”.

(2)

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