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Paragraph 51 Capital Allowances Act 1990 (c.1)

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In each of sections 51(3) and 125(1) of the Capital Allowances Act 1990 (interpretation), for paragraph (b) substitute—

“(b)

in Scotland, the interest of the owner or an agreement to acquire such an interest,”.