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Capital Allowances Act 2001

Section 572: References to sale of property and time of sale

1983.This section is based on section 150(4) of CAA 1990. It defines references to “sale of property” and “time of sale”.

1984.Subsection (1) defines “references to sale of property” to include references to exchange of property.

1985.Subsections (2) and (3) modify references to sale in subsection (1).

1986.Subsection (4) defines the “time” of sale for the purposes of this Act.

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