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Part 3U.K.Income tax, corporation tax and capital gains tax

Chapter 11U.K.Miscellaneous

Reliefs for businessU.K.

F1142Temporary increase in amount of first-year allowances for small enterprisesU.K.

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Textual Amendments

F1S. 142 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 75(4)(a)