13 Structures and buildings allowances: allowance statements
Finance Act 2022 (2022 c 3) | Legislation

13  Structures and buildings allowances: allowance statements

(1)     In section 270IA(4) of CAA 2001 (definition of “allowance statement”)—

(a)     in paragraph (b), for “purchase, and” substitute “acquisition,”, and

(b)     after paragraph (c) insert “, and

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