[262AEA Co-ownership schemes: withdrawal of election]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[262AEA  Co-ownership schemes: withdrawal of election]

[(1)     This section applies if—

(a)     an election under section 262AB has been made in relation to the scheme before the relevant date (within the meaning of section 270ID(8)), and

(b)     an allowance under Part 2A (structures and buildings allowances) is available by reference to a building or structure which is subject to the scheme.

(2)     The

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