CG15412 | Capital allowances: relating to the disposal
From HM Revenue & Customs · Capital Gains Manual
TCGA92/S41 (6)
The amount of capital allowances to be taken into account under TCGA92/S41 in relation to a disposal is
increased by any further capital allowances falling to be made as a result of the disposal, but
decreased by any balancing charge falling to be made as a result of the disposal.