Page 39 - Capital Allowances Recoupments Part 1 (CTA)
P. 39

9.10.1 Recoupments – General recoupment provision: s8(4)(a)



    ● Special circumstances




     - An asset originally acquired at no consideration?








     - An asset originally applied for something else and


         thereafter applied for the purposes of trade?













    - An asset used partly for trade purposes and partly for

         private purposes?
   34   35   36   37   38   39