# Capital Allowances Act 2001, Section 270HF: Application of sections 270HG and 270HH


(1) Sections 270HG and 270HH apply if a company which is carrying on any long-term business is entitled to an allowance under this Part for a chargeable period in respect of a relevant interest in a building or structure consisting of a management asset.
(2) In this section and section 270HG, “management asset” has the same meaning as in Chapter 1 of Part 12 (long-term business).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/270HF (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-270HF
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.