Paragraph 11
For the purposes of the principal provisions and the provisions of this Schedule, the sale of any buildings, plant or mnachinery shall be deemed to take place at the time of completion or the time when possession is given, whichever is the earlier.
Notes on Schedule EIGHTH
Modifications
- C1
Schedule 8 repealed so far as it relates to income tax by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
- C2
The text of ss. 34, 35, 36, 38, 46, 47, 48, 50, 51, 58, 59, Schs. 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, save as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991