C1Part 2 Plant and machinery allowances
Annotations:
Modifications etc. (not altering text)
Chapter 10 Long-life assets
Long-life asset expenditure
90 Long-life asset expenditure
“Long-life asset expenditure” means qualifying expenditure—
a
incurred on the provision of a long-life asset for the purposes of a qualifying activity, and
b
not excluded from being long-life asset expenditure by any of sections 93 to 100.
Pt. 2 (ss. 11-270) modified (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 448, 458(1), Sch. 10 para. 12 (with para. 17(1))