F152 Expenditure incurred by holder of interest in land.U.K.
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Textual Amendments applied to the whole legislation
F1Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)