{
  "url": "https://openlegislation.uk/broadcasting-act-1996/schedule-7/paragraph-16",
  "json_url": "https://openlegislation.uk/broadcasting-act-1996/schedule-7/paragraph-16.json",
  "legislation": "ukpga/1996/55",
  "legislation_title": "Broadcasting Act 1996",
  "legislation_url": "https://openlegislation.uk/broadcasting-act-1996",
  "path": "schedule/7/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "In Part 2 of the Capital Allowances Act (plant and machinery allowances) references to a transaction (however described) between connected persons within the meaning of section 1122 of the Corporation Tax Act 2010 shall not include references to a preparatory transfer.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/16",
    "retrieved_at": "2026-10-29T09:29:43.309697+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}