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HMRC internal manual

Capital Allowances Manual

FCA: Demolition costs


If a qualifying flat is demolished and the person who incurred the qualifyingexpenditure incurs the demolition costs, add the net cost of demolition to the residue ofqualifying expenditure immediately before the demolition.

The net cost of demolition is the amount by which the cost of demolition exceeds any moneyreceived for the remains of the flat.