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Legislation

Capital Allowances Act 2001

Chapter 7 BALANCING ADJUSTMENTS

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Section 393M When balancing adjustments are made
Section 393N Balancing events
Section 393O Proceeds from balancing events
Section 393P Calculation of balancing adjustments

Chapter 7 · BALANCING ADJUSTMENTS
Proceeds from balancing events

Section 393O | Proceeds from balancing events

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Pt. 4A repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 37 (with Sch. 39 paras. 36, 41, 42)