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Corporation Tax Act 2010 section 919
Cases where expenditure taken into account under other provisions of CAA 2001
Section 919 deals with the clawback of capital allowances, by way of a balancing charge, where a lessor has received allowances under provisions of the Capital Allowances Act 2001 other than those covering plant and machinery, mineral extraction, or patents, and a relevant occasion (such as a major lump sum payment) arises in connection with the leased asset.
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