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73(1)This paragraph applies where a company subject to tonnage tax incurs expenditure on the provision of plant or machinery partly for the purposes of its tonnage tax trade and partly for the purposes of a qualifying activity.
(2)The provisions of section 79(2) and (4) to (6) of the [1990 c. 1.] Capital Allowances Act 1990 (operation of single asset pool for mixed use assets) apply as follows—
(a)references to a trade shall be read as references to the qualifying activity (and not as including a reference to the tonnage tax trade), and
(b)references to purposes other than those of a trade shall be read as including references to the purposes of the tonnage tax trade.
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