Section 34A Expenditure on plant or machinery for long funding leasing not qualifying expenditure
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Amendments
Section 34A inserted by Finance Act 2006 section 81 and Schedule 8 para 3 with effect in accordance with the provisions in Finance Act 2006 Schedule 8 paras 15-27.
Expenditure is not qualifying expenditure if it is incurred in the provision of plant or machinery for leasing under a long funding lease (see Chapter 6A).
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