218 Restriction on B's qualifying expenditure[: section 214 or 216]
Capital Allowances Act 2001 (2001 c 2) | Legislation

218  Restriction on B's qualifying expenditure[: section 214 or 216]

(1)     If this section applies as a result of [section 214 or 216], the amount, if any, by which B's expenditure under the relevant transaction exceeds D is to be left out of account in determining B's available qualifying expenditure.

D is defined in subsections [(2), (2A) and] (3).

(2)     If S is required to bring a disposal value into account under this Part because of the relevant transaction, D is that disposal value.

[(2A)     D is nil if—

(a)     S is not required

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