# Capital Allowances Act 2001, Section 48: Expenditure of small or medium-sized enterprises: businesses

Extent: E+W+S+N.I.
Status: repealed

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/48 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.