Capital Allowances Act 2001 (c. 2)
This section has no associated Explanatory Notes
512In section 481(5)(b) (anti-avoidance: limit on qualifying expenditure) for “section 524 of ICTA” substitute “section 912 of CTA 2009”.
512In section 481(5)(b) (anti-avoidance: limit on qualifying expenditure) for “section 524 of ICTA” substitute “section 912 of CTA 2009”.