F1243 Restriction on B’s qualifying expenditure: sale and finance leasebackU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 243 omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(17)