6.5.Describe the tax implications of disposing of an asset on which capital allowances were claimed
6.5.1.Balancing adjustment on disposal
Section 288 TCA 1997 tells us about balancing allowance...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.