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Capital allowances: low-cost assets - sampling rule for large business

 
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Is your business decentralised?

If your business is decentralised, so that purchases of assets shown in eligible purchases are made in different centres within your business, you may perform a sampling exercise for each centre and use the results for the purchases made by that centre. You may need to do this to ensure a representative sample if the eligible purchases of the centres have different characteristics. This is more likely to be an issue for larger businesses.

Last Modified: Tuesday, 13 December 2005
 
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