[360M When balancing adjustments are made]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 8
Balancing Adjustments]

[360M  When balancing adjustments are made]

[(1)     A balancing adjustment is made if—

(a)     qualifying expenditure has been incurred in respect of a qualifying building, and

(b)     a balancing event

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