390 Loan to buy plant or machinery for employment use
Income Tax Act 2007 (2007 c 3) | Legislation

390  Loan to buy plant or machinery for employment use

(1)     This section applies to a loan that is used for capital expenditure on the provision of plant or machinery to which subsection (2) applies.

(2)     This subsection applies to plant or machinery if—

(a)     it is in use for the purposes

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