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Capital Allowances Act 2001


1239.Chapter 1 outlines the conditions for agricultural buildings allowances and the persons who may claim them. It introduces some of the terms employed subsequently in Part 4.

1240.Section 361 sets out the basic requirements and defines two key terms used in Part 4, “agricultural building” and “the related agricultural land”.

1241.Section 362 defines “husbandry” to include intensive farming and the cultivation of short rotation coppice.

1242.Section 363 excludes expenditure on land from agricultural buildings allowances.

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