Paragraph 16
United Kingdom
In F1Part 2 of the Capital Allowances Act (plant and machinery allowances) references to a transaction (however described) between connected persons within the meaning of F2section 1122 of the Corporation Tax Act 2010 shall not include references to a preparatory transfer.
Annotations
Textual amendments
- F1
Words in Sch. 7 para. 16 substituted (22.3.2001 with effect as mentioned s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579(1), Sch. 2 para. 97(9)
- F2
Words in Sch. 7 para. 16 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 294(3) (with Sch. 2)