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Capital Allowances Act 2001

Capital Allowances Act 2001 s 377

s 377 Chargeable period when balancing adjustment made

A person is not entitled to a writing-down allowance for a chargeable period in which a balancing allowance or balancing charge is made to or on him in respect of the qualifying expenditure.

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Contains public sector information licensed under the Open Government Licence v3.0.

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