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Capital Allowances Act 2001
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Changes over time for: Section 340
Version Superseded: 21/07/2008
Alternative versions:
- 22/03/2001- Amendment
- 22/03/2001
Point in time - 21/07/2008- Amendment
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Point in time view as at 22/03/2001. This version of this provision has been superseded.
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Capital Allowances Act 2001, Section 340 is up to date with all changes known to be in force on or before 14 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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340 Treatment of demolition costsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies if—
(a)a building is demolished, and
(b)the person to or on whom any balancing allowance or balancing charge is or might be made is the person incurring the cost of the demolition.
(2)The net cost of the demolition is added to the residue of qualifying expenditure immediately before the demolition.
(3)“The net cost of the demolition” means the amount, if any, by which the cost of the demolition exceeds any money received for the remains of the property.
(4)If this section applies, neither the cost of the demolition nor the net cost of the demolition is treated for the purposes of any Part of this Act other than Part 10 (assured tenancy allowances) as expenditure on any other property replacing the property demolished.
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