114 Prohibited allowances: standard recovery mechanism
Capital Allowances Act 2001 (2001 c 2) | Legislation

Recovery of allowances given in cases where prohibition applies

114  Prohibited allowances: standard recovery mechanism

(1)     If—

(a)     a first-year allowance, a writing-down allowance or a balancing allowance has been made in respect of expenditure incurred in providing plant or machinery, and

(b)     at any time in the designated period, an event occurs

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