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Capital Allowances Act 2001
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270Shares in plant or machinery
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(1)This Part applies in relation to a share in plant or machinery as it applies (under section 571) in relation to a part of plant or machinery.
(2)For the purposes of this Part, a share in plant or machinery is treated as used for the purposes of a qualifying activity so long as, and only so long as, the plant or machinery is used for the purposes of the qualifying activity.
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