Paragraph 15
United Kingdom
For the purposes of F1Part 2 of the Capital Allowances Actreferences in that Part to a transaction (however described) between connected persons F2(see section 575 of that Act) are not to include references to a relevant transfer.
Annotations
Textual amendments
- F1
Words in Sch. 26 para. 15 substituted (22.3.2001, with effect as mentioned in 2001 c. 2, s. 579(1)) by 2001 c. 2, s. 578, Sch. 2 para. 109(11)
- F2
Words in Sch. 26 para. 15 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 322(3) (with Sch. 2)