Capital Allowances Act 2001 s 435

s 435 Shares in assets

(1) This Part applies in relation to a share in an asset as it applies (under section 571) in relation to a part of an asset. (2) For the purposes of those provisions, a share in an asset is treated as used for the purposes of a trade so long as, and only so long as, the asset is used for the purposes of the trade.

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