135 Claim for deferment
Capital Allowances Act 2001 (2001 c 2) | Legislation

135  Claim for deferment

(1)     A person (“the shipowner”) who is liable to a balancing charge for a chargeable period may claim deferment of all or part of the charge if—

(a)     in the chargeable period there is a disposal event (“the relevant disposal event”) in respect of a ship

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