# Capital Allowances Act 2001, Section 212R: Apportionment of proceeds of disposal of relevant plant and machinery


Any amount required to be brought into account in connection with a disposal event in respect of any relevant plant and machinery is to be apportioned between the new pool and the relevant pool concerned on a just and reasonable basis.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/212R (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-212R
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.