SCHEDULES
SCHEDULE 10Tax
Part 2 Provisions relating to Part 5
Capital Allowances
I126Research and development
If there is a Part 5 transfer of an asset representing qualifying expenditure incurred by a person, the disposal value he is required to bring into account under section 443(1) of the Allowances Act 2001 for any chargeable period is to be determined as follows (and not in accordance with subsection (4) of that section).