[59B Disposal of assets where first-year allowance made under section 45S for expenditure which is special rate expenditure]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[59B  Disposal of assets where first-year allowance made under section 45S for expenditure which is special rate expenditure]

[(1)     This section applies if a first-year allowance has been made to a company in respect of first-year qualifying expenditure under section 45S which is special rate expenditure.

(2)     If the company is required to bring a disposal

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