62 Cluster area allowance: disqualifying conditions
Finance Act 2016 (2016 c 24) | Legislation

62  Cluster area allowance: disqualifying conditions

(1)     Section 356JFA of CTA 2010 (expenditure on acquisition of asset: disqualifying conditions) is amended as follows.

(2)     In subsection (2) after “acquiring,” insert “leasing,”.

(3)

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