# Capital Allowances Act 2001, Section 560A: Transfers of trade without a change of ownership


(1) This Act has effect subject to Chapter 1 of Part 22 of CTA 2010 (unless section 561 or 561A below applies in relation to the transfer in question).
(2) See, in particular, section 948 of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/560A (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-560A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.