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Capital Allowances Act 2001


1842.This Part deals with contributions one person (the contributor “C”) makes to expenditure by another person (the recipient “R”).

1843.Chapter 1 generally stops the recipient (R) getting capital allowances on expenditure met by the contributor (C). But there are exceptions to this general rule.

1844.Chapter 2 enables the contributor (C) to get capital allowances under Parts 2 to 5 for a contribution in some cases.

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