[64A Leased assets: arrangements reducing disposal value of asset]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[64A  Leased assets: arrangements reducing disposal value of asset]

[(1)     Where—

(a)     plant or machinery (“the asset”) is subject to a lease,

(b)     a disposal event occurs with the result that a disposal value in respect of the asset is to be brought into

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