# Broadcasting Act 1996, Paragraph 16

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/1996/55/schedule/7/paragraph/16 (the official version)
Page: https://openlegislation.uk/broadcasting-act-1996/schedule-7/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.