Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 3: Industrial buildings allowances
Chapter 7: Balancing adjustments
Section 327: Capital value provisions: application of provisions
1110.This section is based on parts of section 120(7) and (8) of FA 1994. It introduces the application of sections 328 to 331. These provisions were introduced to prevent abuse of enterprise zone allowances.
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