424 Disposal value restricted in case of interest in land
Capital Allowances Act 2001 (2001 c 2) | Legislation

424  Disposal value restricted in case of interest in land

(1)     If the asset in relation to which a disposal value is required to be brought into account under section 421 or 422 is an interest in land, the disposal value is restricted by excluding the undeveloped market value of the interest.

(2)     “The undeveloped market value of the

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