# Coal Industry Act 1994, Paragraph 22

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

For the purposes of Part 2 of the Capital Allowances Act references in that Part to a transaction (however described) between connected persons within the meaning of section 839 of the 1988 Act shall not include references to any relevant transfer.

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Source: https://www.legislation.gov.uk/ukpga/1994/21/schedule/4/paragraph/22 (the official version)
Page: https://openlegislation.uk/coal-industry-act-1994/schedule-4/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.