[262AD Co-ownership schemes: effect of election for participants]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[262AD  Co-ownership schemes: effect of election for participants]

[(1)     This section has effect where an election under section 262AB is made by the operator of a co-ownership authorised contractual scheme.

(2)     For the purposes of sections 61(1) and 196(1) (disposal events and

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