[148J Interpretation of Chapter 10A]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Interpretation of this Chapter]

[148J  Interpretation of Chapter 10A]

[(1)     This section has effect for the interpretation of this Chapter.

(2)     In this Chapter—

“qualifying activity” has the same meaning as in Part 2 of CAA 2001;

“residual value”, in relation to any plant or machinery

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