Election—capital allowances apportionment on grant of lease—CAA 2001, s 199
Produced in partnership with Martin Wilson
Election—capital allowances apportionment on grant of lease—CAA 2001, s 199

The following Tax precedent Produced in partnership with Martin Wilson provides comprehensive and up to date legal information covering:

  • Election—capital allowances apportionment on grant of lease—CAA 2001, s 199

[Date]

[Grantor's name and Unique Taxpayer Reference (UTR)]

[Grantee's name and UTR]

Election to apportion the price of fixtures under section 199 of the Capital Allowances Act 2001

Notice is hereby given of an election made under section 199 of the Capital Allowances Act 2001 (CAA 2001).

This election is made jointly by [name of grantor], as grantor (the Grantor), whose Unique Taxpayer Reference is [UTR] and [name of grantee], as grantee (the Grantee), whose Unique Taxpayer Reference is [UTR] in respect of the property known as [details of property and the address] with HM Land Registry title number [title number] (the Property).

The Grante

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