920Capital allowances deductions: waste disposal and cemeteriesU.K.
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Nodiadau Esboniadol
(1)This section applies if any deduction is or has been allowed to the current lessor (“L”) in respect of capital expenditure incurred in connection with the leased asset as a result of—
(a)section 142 or 145 of CTA 2009 (preparation and restoration expenditure in relation to waste disposal site), or
(b)section 147 of that Act (cemeteries and memorial gardens: deduction for capital expenditure).
(2)L is treated as if trading receipts arose to L from the trade in question on the relevant occasion.
(3)The amount of those receipts is equal to the lesser of—
(a)the amount or value of the major lump sum, and
(b)the deductions previously allowed.