[431B Disposal value: no allowance/no charge cases]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[431B  Disposal value: no allowance/no charge cases]

[(1)     If—

(a)     an election under section 18A of CTA 2009 has effect in relation to a company, and

(b)     the operation of sections 431A and 421(1)(b)(ii) and (2) requires the company to bring

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