Section 835H Capital allowances
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Amendments
Section 835H inserted by Finance Act 2010 section 42 for chargeable periods beginning on or after 1 January 2011 in relation to any arrangement (within the meaning of section 835A(1)) except where the terms of the agreement are agreed before 1 July 2010.
Section 835C shall not apply in computing any deductions or additions to be made in taxing a trade under the provisions of the Tax Acts which relate to allowances and charges in respect of capital expenditure.
