Any reference in the Capital Allowances Act 2001 to the sale of any property includes the sale of that property together with any other property1; and for this purpose all property sold as a result of one bargain is treated as sold together, even though:
(1) separate prices are, or purport to be, agreed for separate items of that property; or
(2) there are, or purport to be, separate sales of separate items of that property2.
If an item of property is sold together with other property, then, for the purposes of the Capital Allowances Act 2001:
(a) the net
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234