26 Demolition costs
Capital Allowances Act 2001 (2001 c 2) | Legislation

Demolition costs

26  Demolition costs

(1)     This section applies if—

(a)     plant or machinery is demolished, and

(b)     the last use of the plant or machinery was for the purposes of a qualifying activity.

(2)     If the person carrying on the qualifying activity replaces the plant or machinery with other

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