530 Apportionment of sums partly referable to non-qualifying assets
Capital Allowances Act 2001 (2001 c 2) | Legislation

530  Apportionment of sums partly referable to non-qualifying assets

(1)     If the sum paid for the sale of the relevant interest in a building is attributable—

(a)     partly to assets representing expenditure for which an allowance

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