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15The Secretary of State may, for the purposes of section 3 of the [1990 c. 1.] Capital Allowances Act 1990 (writing-down allowances in respect of expenditure on industrial buildings and structures) by order make provision specifying—
(a)the amount to be taken for the purposes of subsection (3) of that section as the residue, on the date on which a transfer scheme comes into force, of any expenditure in relation to which any property vested in a successor company in accordance with that transfer scheme is a relevant interest for the purposes of that section, and
(b)the part of the period mentioned in subsection (3) of that section which is to be treated, in relation to any such property, as unexpired on that date.
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