Words 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)

http://www.legislation.gov.uk/ukpga/1994/21/schedule/4/part/I/crossheading/capital-allowances-for-machinery-and-plant-connected-persons/2003-10-13Coal Industry Act 1994An Act to provide for the establishment and functions of a body to be known as the Coal Authority; to provide for the restructuring of the coal industry, for transfers of the property, rights and liabilities of the British Coal Corporation and its wholly-owned subsidiaries to other persons and for the dissolution of that Corporation; to abolish the Domestic Coal Consumers’ Council; to make provision for the licensing of coal-mining operations and provision otherwise in relation to the carrying on of such operations; to amend the Coal Mining Subsidence Act 1991 and the Opencast Coal Act 1958; and for connected purposes.1994-07-05texttext/xmlenStatute Law Database2021-06-10Expert Participation2003-10-13 SCHEDULESSCHEDULE 4 Taxation ProvisionsPart I Corporation Tax Capital allowances for machinery and plant: connected persons22

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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Words in
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<heading> Capital allowances for machinery and plant: connected persons</heading>
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For the purposes of
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Part 2 of the Capital Allowances Act
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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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