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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
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FCA: Apportionment

CAA01/S393U

Make a just and reasonable apportionment if the sum paid on the sale of the relevantinterest in a flat is partly attributable to assets that qualify for flat conversionallowance and partly attributable to other assets.

Treat proceeds from a balancing event in the same way.