Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Allowances Act 2001 section 62
General limit on amount of disposal value
Section 62 sets a cap on the disposal value that must be brought into account when plant or machinery is disposed of, ensuring it cannot exceed the original qualifying expenditure.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.