Capital Allowances Act 2001 s 261

s 261 Special leasing: long-term business

In the case of a company which is carrying on any long-term business — (a) subsections (3) to (6) of section 260, and (b) sections 99 and 113 of CTA 2010 (group relief), do not apply in relation to an allowance to which the company is entitled under section 19 (special leasing of plant or machinery).

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