Schedule 10, Part 2, paragraph 26

If there is a Part 5 transfer of an asset representing qualifying expenditure incurred by a person, the disposal value he is required to bring into account under section 443(1) of the Allowances Act 2001 for any chargeable period is to be determined as follows (and not in accordance with subsection (4) of that section).

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