[825D Subsequent disposal events]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[825D  Subsequent disposal events]

[(1)     This section applies to an item of plant or machinery which a relevant individual—

(a)     is treated by virtue of section 825B as bringing into use, or

(b)     brings into use in circumstances where section 825C(2) applies.

(2)     The date (in either

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