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Capital Allowances Act 2001

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Section 405: Qualifying expenditure where buildings or structures cease to be used

1402.This section is based on part of section 110 of CAA 1990. It applies if a part of the undeveloped market value of land is attributable to buildings or structures that permanently cease to be used. If the conditions in the section are satisfied some or all of that part of the undeveloped market value is treated as qualifying expenditure.

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