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Capital Allowances Act 2001
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Use for qualifying activity of plant or machinery which is a gift
This section has no associated Explanatory Notes
12Section 14 applies with the insertion after subsection (1) of—
“(1A)This section does not apply unless the donor was required by section 24(6) of CAA 1990 to bring into account for the purposes there mentioned a disposal value equal to the price which the plant or machinery would have fetched if sold in the open market at the time of the gift.”,
if the plant or machinery was brought into use before 27th July 1989.
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