CAA01/S562 (1) – (3)

You may have a case where:

assets that have qualified for capital allowances are sold together with other assets that have not; or

several items of plant and machinery are sold together but have expenditure in different pools.

If so, you may need to break down one sale price that covers everything in order to deal with the separate assets. You do so on the basis of a just and reasonable apportionment.

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