445 Costs of demolition
Capital Allowances Act 2001 (2001 c 2) | Legislation

445  Costs of demolition

(1)     This section applies if—

(a)     an asset representing qualifying expenditure incurred by a person is demolished at a time when the person owns the asset, and

(b)     the person incurred costs of demolition.

(2)     The disposal value which the person is required to bring into account in respect

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