[208A Cars: disposal value in avoidance cases]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[208A  Cars: disposal value in avoidance cases]

[(1)     This section applies if—

(a)     a disposal value is required to be brought into account under section 61,

(b)     the disposal event is that the person ceases to own a section 206 car because of a sale or the performance

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