# Capital Allowances Act 2001, Section 557: Application of sections 558 and 559


Sections 558 (effect of partnership changes) and 559 (effect of successions) apply for the purposes of this Act other than—
(a) Part 2 (plant and machinery allowances),
(b) Part 6 (research and development allowances), and
(c) Part 10 (assured tenancy allowances).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/557 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-557
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.