68 Disposal value on cessation of notional ownership
Capital Allowances Act 2001 (2001 c 2) | Legislation

68  Disposal value on cessation of notional ownership

(1)     This section applies if a person—

(a)     is treated under section 67(4) as ceasing to own plant or machinery, and

(b)     is required to bring a disposal value into account as a result.

(2)     If the plant

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