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Capital Allowances Act 2001

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Changes over time for: Paragraph 106

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Point in time view as at 22/03/2001.

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Section 105 (corporation tax: use of currencies other than sterling)U.K.

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106In subsection (3), for “any of the items referred to in section 25(1) of the Capital Allowances Act 1990 which fall to be taken into account” substitute “ any amount falls to be taken into account under Chapter 5 of Part 2 of the Capital Allowances Act as available qualifying expenditure ”.

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