Schedule 10, Part 2, paragraph 14(4)

But if— the disposal value to be brought into account is that which is equal to the balance left after deducting the first year allowance. the Part 5 transfer of the plant or machinery occurs in the same chargeable period as that in which the qualifying expenditure is incurred, and a first-year allowance is made in respect of an amount of the expenditure,

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Source: legislation.gov.uk · retrieved 2026-09-04