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Capital Allowances Act 1990

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This is the original version (as it was originally enacted).

149Companies not resident in the United Kingdom

(1)Where a company not resident in the United Kingdom is within the charge to corporation tax in respect of one source of income and to income tax in respect of another source, then, in applying the provisions of this Act, allowances related to any source of income shall be given effect against income chargeable to the same tax as is chargeable on income from that source.

(2)This section shall not apply for the purposes of Part II or VII.

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