187 Fixture on which a research and development allowance has been made
Capital Allowances Act 2001 (2001 c 2) | Legislation

187  Fixture on which a research and development allowance has been made

(1)     This section applies if—

(a)     a person has at any time claimed an allowance to which he is entitled under Part 6 (research and development allowances) in respect of qualifying expenditure under that Part (“Part 6 expenditure”),

(b)     an asset representing the whole or part of the Part 6 expenditure (“the Part 6 asset”) has ceased

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