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Home / Simons-Taxes /Capital gains tax /Part C2 Computation of chargeable gains /Division C2.1 Disposal consideration /Disposal consideration and capital gains / C2.103 Disposal consideration on assets qualifying for capital allowances
Commentary

C2.103 Disposal consideration on assets qualifying for capital allowances


Capital gains tax

For the latest New Development, see ND.2597.

The disposal consideration is not reduced on account of any money or money's worth:

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    •ÌýÌýÌýÌý taken into account in making a balancing charge under CAA 2001 other

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