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Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.11 Business premises renovation /Further provisions / B3.1118 Business premises renovation—apportionment of sums partly referable to non-qualifying assets
Commentary

B3.1118 Business premises renovation—apportionment of sums partly referable to non-qualifying assets


Business tax

Where a sum is paid for the sale of the relevant interest in a qualifying building and the sum relates partly to assets representing qualifying expenditure and

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