[360P Calculation of balancing adjustments]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[360P  Calculation of balancing adjustments]

[(1)     A balancing allowance is made if—

(a)     there are no proceeds from the balancing event, or

(b)     the proceeds from the balancing event are less than the residue of qualifying expenditure immediately before the event.

(2)     The

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