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Expenditure to which Chapter applies Expenditure to which Chapter appliesF1

Repealed

  1. 38AApplication of Chapter.
  2. 38BExpenditure excluded from the application of the Chapter.
  3. 38CExclusion of Chapter where limit for individuals and partnerships not exceeded.
  4. 38DExclusion of Chapter where company’s limit not exceeded.

Annotations

Textual amendments

F1

Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)