BLM73065 - ’Income-into-capital’ schemes and back loaded lease: Capital allowances: timing of recovery charge
The disposal value, balancing charge or, as the case may be, revenue receipt arises at the time on which the major lump sum falls due.
The disposal value, balancing charge or, as the case may be, revenue receipt arises at the time on which the major lump sum falls due.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).