Statute
Section 104B — Finance Act 2008: Application of Chapter to part of expenditure
Text of the provision Official document
Application of Chapter to part of expenditure 104B 1 If part only of the capital expenditure on plant and machinery is special rate expenditure—
a the part which is such expenditure, and b the part which is not, are to be treated for the purposes of this Act as expenditure on separate items of plant or machinery.
2 For the purposes of subsection (1), all such apportionments are to be made as are just and reasonable.
Official source: legislation.gov.uk
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