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Taxes Consolidation Act 1997 section 659
Farming: allowances for capital expenditure on the construction of farm buildings, etc for control of pollution
Section 659 provided capital allowances (farm pollution control allowances) for expenditure incurred by a farmer on qualifying farm buildings and structures used for the control of pollution, where the expenditure was incurred between 6 April 1997 and 31 December 2010.
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