# Capital Allowances Act 2001, Paragraph 77: Section 37 (consideration chargeable to tax on income)


In subsection (2), for paragraphs (a) and (b) substitute—
“(a) taken into account in the making of a balancing charge under the Capital Allowances Act but excluding Part 10 of that Act,
(b) brought into account as the disposal value of plant or machinery under Part 2 of that Act, or
(c) brought into account as the disposal value of an asset representing qualifying expenditure under Part 6 of that Act.”

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/77 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.