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Finance Act 2004

Finance Act 2004 s 14

s 14 Claims for pre-commencement supplement

(1) Any claim for pre-commencement supplement in respect of a pre-commencement period must be made at the same time as, and as if it were part of, the claim under section 441 of the Capital Allowances Act mentioned in paragraph 9(1)(a). (2) Subsection (3) of that section (claim for reduced amount) applies in relation to any such claim.

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