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Capital Allowances Act 2001
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- 22/03/2001- Amendment
- 06/04/2024
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Section 117 (company tax returns, assessments and related matters)U.K.
This section has no associated Explanatory Notes
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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