Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter II U.K. Other provisions

Capital allowances U.K.

F1 71 First year allowances for ICT expenditure by small enterprises. U.K.

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Textual Amendments

F1 Ss. 70-72 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, ss. 579, 580, Sch. 4 (with Sch. 3)