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Finance Act 1995
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101Import warehouses etc
Section 18(1)(f)(iv) of the Capital Allowances Act 1990 (industrial building or structure to include building or structure used for the storage of goods arriving by sea or air into the United Kingdom) shall have effect, and be deemed always to have had effect, as if for “by sea or air into any part of” there were substituted “in any part of the United Kingdom from a place outside”.
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