[24A Structures and buildings contributions allowances: destruction of asset]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[24A  Structures and buildings contributions allowances: destruction of asset]

[(1)     This section applies if—

(a)     there is a deemed disposal of an asset by a person (“P”) under section 24(1),

(b)     the asset is an interest in a building or structure which is “an interest in UK land” (as defined in section 1C) or an equivalent interest in land outside the United Kingdom,

(c)     a contribution allowance under Part 2A of CAA 2001 (see section 538A of that Act) has been

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