143 Effect of attributionU.K.
This section has no associated Explanatory Notes
(1)This section applies if a notice is given under section 140 attributing an amount to expenditure on new shipping.
(2)The amount must be brought into account as a disposal value—
(a)for the chargeable period in which the expenditure is incurred, and
(b)in the single ship pool to which the expenditure is allocated.