Explanatory Notes

Capital Allowances Act 2001

2001 CHAPTER 2

22nd March 2001

Commentary on Sections

Glossary

Part 10: Assured tenancy allowances
Chapter 6: Balancing adjustments
Section 515: Proceeds from balancing events

1812.This section is based on part of section 156 of CAA 1990. It sets out in tabular form the proceeds to be used in calculating the balancing adjustment.