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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Short leases: disposal: interaction with capital allowances

TCGA92/SCH8/PARA1 (6)

If any of the expenditure incurred on the acquisition of a short lease, or on the enhancement of its value, has qualified for capital allowances, that expenditure is not wasted under TCGA92/SCH8/PARA1 (4).