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Capital Allowances Act 2001

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Changes over time for: Paragraph 100

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Point in time view as at 06/04/2024.

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Section 117 (company tax returns, assessments and related matters)U.K.

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100(1)In subsection (1), at the end of paragraph (b), insert “ and ”.

(2)For subsection (1)(d) and the word “and” before it substitute—

and also make provision in relation to claims for allowances under the Capital Allowances Act.

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