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Capital Allowances Act 2001
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343Balancing adjustment on ending of concession
This section has no associated Explanatory Notes
(1)If—
(a)the relevant interest is a highway concession, and
(b)the concession is brought to or comes to an end without being treated as extended under section 344,
the ending of the concession is a balancing event.
(2)The proceeds from such a balancing event are—
(a)any insurance money received by the person entitled to the highway concession in respect of any qualifying expenditure, and
(b)other compensation so received so far as it consists of capital sums.
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