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Legislation

Capital Allowances Act 2001

Crossheading Anti-avoidance provisions

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Section 103 Later claims
Section 104 Disposal value of long-life assets

Anti-avoidance provisions
Disposal value of long-life assets

Section 104 | Disposal value of long-life assets

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 104 omitted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 26 para. 11