[360Z2 Apportionment of sums partly referable to non-qualifying assets]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[360Z2  Apportionment of sums partly referable to non-qualifying assets]

[(1)     If the sum paid for the sale of the relevant interest in a qualifying building is attributable—

(a)     partly to assets representing expenditure for which an

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