197 Disposal values in avoidance cases
Capital Allowances Act 2001 (2001 c 2) | Legislation

197  Disposal values in avoidance cases

(1)     This section applies if—

(a)     a person (“the taxpayer”) is treated under this Chapter as the owner of any plant or machinery as a result of incurring any expenditure,

(b)     any disposal event occurs in relation to the plant or machinery,

(c)     the disposal

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