Capital Allowances Act 2001 Sch 2 para 100

Sch 2 para 100 Section 117 (company tax returns, assessments and related matters)

(1) In subsection (1), at the end of paragraph (b), insert “ and ” . (2) For subsection (1)(d) and the word “and” before it substitute— and also make provision in relation to claims for allowances under the Capital Allowances Act.

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