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Capital Allowances Act 2001

Section 226: Qualifying expenditure limited in subsequent transactions

821.This section is based on section 76A(3), (4) and (7) of CAA 1990. It limits qualifying expenditure for plant or machinery which has been the subject of a sale and finance leaseback which restricted the seller’s disposal value. The limit is the sum of:

  • the disposal value which was brought into account under section 222; and

  • any installation costs allowable under section 25.

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