[570A Avoidance affecting proceeds of balancing event]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Anti-avoidance]

[570A  Avoidance affecting proceeds of balancing event]

[(1)     This section applies where an event occurs in relation to an asset (a “balancing event”) as a result of which a balancing allowance would (but for this section) fall to be made to a person (“the taxpayer”) under Part . . . [3A,] . . . . . . 5 or 10.

(2)

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