Capital Taxes Fundamentals (CTA manual)
5.2.Explain and apply the interaction of CGT with balancing charges
[TCA97, s561] Section 561 sets out the rules to be observed on the disposal of an asset which qualifies for capital allowances ...
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.