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Legislation

Capital Allowances Act 2001

Crossheading General

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Section 380 When balancing adjustments are made
Section 381 Balancing events (on making an election)
Section 382 Requirements as to elections
Section 383 Proceeds from balancing events
Section 384 Exclusion of proportion of proceeds

Chapter 5 Balancing adjustments
Crossheading General

Crossheading General

From legislation.gov.uk

Contents

Section 380 When balancing adjustments are made
Section 381 Balancing events (on making an election)
Section 382 Requirements as to elections
Section 383 Proceeds from balancing events
Section 384 Exclusion of proportion of proceeds