Direct Tax Acts, Finance Act 2010
289 Calculation of balancing allowances and balancing charges in certain casesITA67 s277; FA03 s47(1)
(1) In this section, “open-market price”, in relation to any machinery or plant, means the pr...
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.