Capital Allowances Act 2001 s 237

s 237 Exceptions to section 236

(1) An additional VAT liability is not AIA qualifying expenditure or first-year qualifying expenditure if at the time when the liability is incurred the plant or machinery is used for overseas leasing which is not protected leasing. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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