572 References to sale of property and time of sale
Capital Allowances Act 2001 (2001 c 2) | Legislation

572  References to sale of property and time of sale

(1)     In this Act references to the sale of property include—

(a)     the exchange of property, and

(b)     the surrender for valuable consideration of a leasehold interest (or, in Scotland, the interest of the tenant in property

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