[62A Cases in which disposal value is transition value]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[62A  Cases in which disposal value is transition value]

[(1)     Subject as follows, this section applies where an election under section 18A of CTA 2009 has effect in relation to a company and the operation of section 15(2A) brings about a disposal event consisting of plant or machinery beginning to be used for purposes other

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