# Capital Allowances Act 2001, Section 214: Connected persons

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

Allowances under this Part are restricted under sections 217 and 218 (or, as the case may be, 218ZA(3)) if—
(a) B enters into a relevant transaction with S, and
(b) B and S are connected with each other.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/214 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-214
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.