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Capital Allowances Act 2001


1201.This Chapter makes various supplementary provisions for Part 3.

1202.Section 356 provides for the apportionment of sale proceeds if only part of the proceeds is in respect of qualifying expenditure.

1203.Section 357 is an anti-avoidance provision directed against arrangements which distort pricing.

1204.Section 358 deals with certain land requisitioned by the Crown.

1205.Section 359 provides rules for when a lease comes to an end.

1206.Section 360 defines “lease” and related terms.

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