239 Limit on disposal value where additional VAT rebate
Capital Allowances Act 2001 (2001 c 2) | Legislation

239  Limit on disposal value where additional VAT rebate

(1)     Subsection (2) applies if—

(a)     a person is required to bring a disposal value into account in respect of any plant or machinery, and

(b)     any additional VAT rebate or rebates has or have been made to him in respect of the original expenditure.

(2)     The amount of the disposal value is limited to the

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