COM301 - Index Of Legislation: CAA 1990
| Para 10 SchA1 | For capital allowance purposes, allows\n- An Inspector to make or amend assessments to give effect to claims\n> > Or\n- The withdrawal of claims |
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| Para 11 SchA1 | For capital allowance purposes, when the provisions of S41A TMA 1970 apply, lets an Inspector\n- Allow a claim\n> > Or\n- Give effect to the withdrawal of a claim |