[149E Costs of the building]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[149E  Costs of the building]

[(1)     For the purposes of sections 149B to 149D, the costs of a building are to be determined in accordance with this section.

(2)     If the building was acquired for the purposes of the trade, the costs of the building are the lower of—

(a)     the market value of the building when it was acquired, and

(b)

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