562 Apportionment where property sold together
Capital Allowances Act 2001 (2001 c 2) | Legislation

Chapter 5
Miscellaneous

Apportionment

562  Apportionment where property sold together

(1)     Any reference in this Act to the sale of property includes the sale of that property together with any other property.

(2)     For the purposes of subsection (1), all property sold as a result of one bargain is to be treated as sold together even though—

(a)     separate prices are,

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