Property contracts: dealing with plant and machinery capital allowances (SCPC (Second Edition)) | Practical Law
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This practice note looks at how capital allowances on fixed plant and machinery apply on sales of commercial property and the issues that need to be considered when drafting or negotiating a clause in a property sale contract.
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Property contracts: dealing with plant and machinery capital allowances (SCPC (Second Edition))
Practical Law UK Practice Note 3-517-1698
(Approx. 24 pages)
Property contracts: dealing with plant and machinery capital allowances (SCPC (Second Edition))
by
Practical Law Tax
and
Practical Law Property
Related Content
Law stated as at 30 Apr 2017
•
England,
Wales
This practice note looks at how capital allowances on fixed plant and machinery apply on sales of commercial property and the issues that need to be considered when drafting or negotiating a clause in a property sale contract.
NOTE: This practice note is no longer maintained. On 1 May 2017, the Standard Commercial Property Conditions (Third Edition) (SCPC (Third Edition)) were introduced. We have produced a PN that refers to the SCPC (Third Edition), see
Practice note, Property contracts: dealing with plant and machinery capital allowances (SCPC (Third Edition))
.