- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1986
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Demolition costs
14(1)The net cost to a person of the demolition of an asset representing qualifying expenditure shall, for the purposes of this Part of this Schedule, be added to that qualifying expenditure in determining the amount of any balancing allowance or balancing charge for the chargeable period related to the demolition of the asset.
(2)The cost or net cost to a person of the demolition of any asset shall not, if sub-paragraph (1) applies to it, be treated for the purposes of this Schedule as expenditure incurred in respect of any other asset by which that asset is replaced.
(3)Any reference in this paragraph to the net cost of the demolition of any asset is a reference to the excess (if any) of the cost of the demolition over any moneys received for the remains of the asset.
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