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19Where a relevant individual incurs excluded capital expenditure in a relevant chargeable period, section 13 of CAA 2001 shall apply as if, on the first day of the first subsequent chargeable period which is not a relevant chargeable period,—
(a)he brings into use for the purposes of his provision of foster care such of the plant or machinery on which the expenditure was incurred as he still owns on that day, and
(b)he owns that plant or machinery as a result of having incurred capital expenditure on its provision for purposes other than those of the provision of foster care.
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