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Corporation Tax Act 2010

Section 919: Cases where expenditure taken into account under other provisions of CAA 2001

2725.This section deals with capital allowances given under any provision of CAA other than those mentioned in section 918. It is based on paragraph 11(8) and (14) of Schedule 12 to FA 1997.

2726.In these cases, an amount equal to the allowances given or, if less, the amount or value of the major lump sum is treated as a balancing charge.

2727.Following the repeal of section 532 of ICTA by CTA 2009, the extended definition of the Capital Allowances Act in paragraph 11(14) of Schedule 12 to FA 1997 is otiose and has not been rewritten.

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