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Capital Allowances Act 2001
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- UK Public General Acts
- 2001 c. 2
- Part 4A
- Chapter 8
- Section 393S
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[F1393S Treatment of demolition costsU.K.
This section has no associated Explanatory Notes
(1)This section applies if—
(a)a qualifying flat is demolished, and
(b)the person who incurred the qualifying expenditure incurs 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 flat.
(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 as expenditure on any other property replacing the flat demolished.]
Textual Amendments
F1Pt. 4A (ss. 393A-393W) inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 1
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