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Contents

Legislation
Capital Allowances Act 2001

Crossheading Disposal values

  • Section 420 Meaning of “disposal receipt”
  • Section 421 Disposal of, or ceasing to use, asset
  • Section 422 Use of asset otherwise than for permitted development etc.
  • Section 423 Sections 421 and 422: amount of disposal value to be brought into account
  • Section 424 Disposal value restricted in case of interest in land
  • Section 425 Receipt of capital sum
  1. Chapter 6 Allowances and charges
  2. Crossheading Disposal values

Crossheading Disposal values

From legislation.gov.uk

Contents

  1. Section 420 Meaning of “disposal receipt”
  2. Section 421 Disposal of, or ceasing to use, asset
  3. Section 422 Use of asset otherwise than for permitted development etc.
  4. Section 423 Sections 421 and 422: amount of disposal value to be brought into account
  5. Section 424 Disposal value restricted in case of interest in land
  6. Section 425 Receipt of capital sum
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