Direct Tax Acts, Finance Act 2010
299 Allowances to lesseesITA67 s241(2) and s252; FA67 s11(3); FA71 s26(3); CTA76 s21(1) and Sch1 par6, par16, par53 and par60; FA10 s36
[(1) Subject to subsection (3), where machinery or plant i...
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