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The Welsh Development Agency (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005
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Industrial buildings allowances
4.—(1) The transfer of property from the Agency to the Assembly under this Order does not give rise to any allowances or charges under the Capital Allowances Act 2001.
(2) In relation to the property included in the transfer, for the purposes of calculating industrial buildings allowances under that Act anything done to or by the Agency before the transfer is to be treated after the transfer as having been done to or by the Assembly.
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