Capital Allowances Act 2001 s 254

s 254 Introductory

(1) Sections 255 and 256 apply if a company which is carrying on any long-term business is entitled or liable to any allowances or charges for a chargeable period in respect of plant or machinery consisting of a management asset. (2) In this Chapter “ management asset ” has the same meaning as in Chapter 1 of Part 12 (life assurance business).

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