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Legislation

Capital Allowances Act 2001

Crossheading Election to fix apportionment

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Section 198 Election to apportion sale price on sale of qualifying interest
Section 199 Election to apportion capital sum given by lessee on grant of lease
Section 200 Elections under sections 198 and 199: supplementary
Section 201 Elections under sections 198 and 199: procedure

Capital Allowances Act 2001
Chapter 14 Fixtures

Crossheading Election to fix apportionment

From legislation.gov.uk

Contents

Section 198 Election to apportion sale price on sale of qualifying interest
Section 199 Election to apportion capital sum given by lessee on grant of lease
Section 200 Elections under sections 198 and 199: supplementary
Section 201 Elections under sections 198 and 199: procedure

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