57 Receipts etc which are not treated as disposals but affect relevant allowable expenditure

57  Receipts etc which are not treated as disposals but affect relevant allowable expenditure

(1)     This section applies where, in determining the relevant allowable expenditure in relation to a disposal of an asset, account is required to be taken, as mentioned in section 53(3), of any provision of any enactment which, by reference to a relevant

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