Capital allowances: computational changes
For all other disposals the computation is unaffected by the fact that capital allowances have been given. In particular
- the capital gains allowable expenditure is not restricted simply because capital allowances or renewals allowances have been given, TCGA92/S41 (1),
- nor is the capital gains disposal consideration reduced because there is, as a result of the disposal,
* a capital allowances balancing charge, or * an adjustment under CAA01/S55 (plant and machinery),
see TCGA92/S37 (2).