64 Case in which no disposal value need be brought into account
Capital Allowances Act 2001 (2001 c 2) | Legislation

64  Case in which no disposal value need be brought into account

(1)     A person is not required to bring a disposal value into account in a pool for a chargeable period in respect of plant or machinery if none of the qualifying expenditure is or has been taken into account in a claim in determining the person's available qualifying expenditure in the pool for that or any previous chargeable period.

(2)     Subsection (3) applies if—

(a)     a person (“C”) has incurred

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