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Coal Industry Act 1994

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Changes over time for: Cross Heading: Capital allowances for machinery and plant: connected persons

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Point in time view as at 13/10/2003.

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Coal Industry Act 1994, Cross Heading: Capital allowances for machinery and plant: connected persons is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Capital allowances for machinery and plant: connected personsU.K.

22U.K.For the purposes of [F1Part 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.

Textual Amendments

F1Words in Sch. 4 para. 22 substituted (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 578, Sch. 2 para. 93(14)

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