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The AEA Technology plc (Capital Allowances) Order 1996

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Know-how

6.  The amount of capital expenditure which, for the purposes of section 530 of the 1988 Act (disposal of know-how), the Company shall be treated as having incurred on the Transfer Date, on the acquisition for its use of the know-how which is vested in the Company in accordance with the Transfer Scheme, shall be nil.

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