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New Business Tax System (Capital Allowances) Act 2001
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C2004A00844
01 July 2000
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Capital Allowances
Income Tax Assessment Act 1997
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Schedule 2—Effective life and low-cost plant
Income Tax Assessment Act 1997
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Schedule 3—Second-hand plant
Income Tax Assessment Act 1997
