CAA01/S200 – S201

An election under CAA01/S198 or S199 must be made by notice in writing to HMRC.

It should contain the following information:

the amount fixed by the election

the name of each person making the election

information sufficient to identify the plant or machinery fixture and the relevant land,

particulars of the interest acquired by or the lease granted to the purchaser

the Unique Tax Reference number (UTR) of each of the persons making the election, or confirmation that the person does not have a UTR.

The election is irrevocable.

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