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Legislation
Capital Allowances Act 2001

Crossheading Election to fix apportionment

  • 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
  1. Chapter 14 Fixtures
  2. Crossheading Election to fix apportionment

Crossheading Election to fix apportionment

From legislation.gov.uk

Contents

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