Election—capital allowances apportionment on sale of land—CAA 2001, s 198
Produced in partnership with Martin Wilson
Election—capital allowances apportionment on sale of land—CAA 2001, s 198

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

  • Election—capital allowances apportionment on sale of land—CAA 2001, s 198

[Date]

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

[Transferee's name and UTR]

Election to apportion the price of fixtures under section 198 of the Capital Allowances Act 2001

Notice is hereby given of an election made under section 198 of the Capital Allowances Act 2001 (CAA 2001).

This election is made jointly by [name of transferor], as transferor (the Transferor), whose Unique Taxpayer Reference is [UTR] and [name of transferee], as transferee (the Transferee) 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 [

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