[104E Disposal value of special rate assets]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[104E  Disposal value of special rate assets]

[(1)     This section applies if—

(a)     section 104D (writing-down allowances at [[6%] or] 10%) has had effect in relation to any special rate expenditure incurred by a person (“the taxpayer”),

(b)     any disposal event occurs in relation to the item on which the expenditure was incurred,

(c)     the disposal value

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