199 Election to apportion capital sum given by lessee on grant of lease
Capital Allowances Act 2001 (2001 c 2) | Legislation

199  Election to apportion capital sum given by lessee on grant of lease

(1)     This section applies if the disposal value of a fixture is required to be brought into account in accordance with item 5 of the Table in section 196 (on acquisition of ownership by incoming lessee under section 183).

(2)     The persons who are the lessor and the lessee for the purposes of section 183 may jointly,

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