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Capital Allowances Act 2001
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215Transactions to obtain allowances
This section has no associated Explanatory Notes
Allowances under this Part are restricted under sections 217 and 218 if—
(a)B enters into a relevant transaction with S, and
(b)it appears that the sole or main benefit which (but for this section) might have been expected to accrue to B or S, or to any other party, from—
(i)the relevant transaction, or
(ii)transactions of which the relevant transaction is one,
was obtaining an allowance under this Part.
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