Capital Allowances Act 2001 s 143

s 143 Effect of attribution

(1) This section applies if a notice is given under section 140 attributing an amount to expenditure on new shipping. (2) The amount must be brought into account as a disposal value— (a) for the chargeable period in which the expenditure is incurred, and (b) in the single ship pool to which the expenditure is allocated.

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