430 Disposal of asset, etc
Capital Allowances Act 2001 (2001 c 2) | Legislation

430  Disposal of asset, etc

(1)     A person's entitlement to an allowance for a chargeable period is to a balancing allowance if—

(a)     the qualifying expenditure was incurred on the provision of any assets, and

(b)     in that chargeable

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