# Finance (No. 2) Act 2015, Paragraph 129


If in an accounting period of a company beginning before 1 January 2016 credits or debits relating to a fixed capital asset or project were as a result of section 604 of CTA 2009 brought into account for the purposes of Part 7 of that Act, the condition in subsection (1)(c) of section 604 as amended by paragraph 65 is to be taken to be met in relation to that fixed capital asset or project in subsequent accounting periods.

---
Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/7/paragraph/129 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-7/paragraph-129
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.