# Finance Act 2012, Section 42: Plant and machinery allowances: anti-avoidance


Schedule 9 contains provision to counter abuse of Part 2 of CAA 2001.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/42 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.