http://www.legislation.gov.uk/uksi/1997/1354/article/2/madeThe BBC World Service Transfer Scheme (Capital Allowances) Order 1997Capital expenditureKing's Printer of Acts of Parliament2017-05-12BROADCASTINGThis Order makes provision determining certain expenditure for the purposes of capital allowances available to WSCo, which is the successor, by virtue of a scheme (“the Transfer Scheme”) made by the British Broadcasting Corporation (“the BBC”) on 21st March 1997 pursuant to section 131(1) of the Broadcasting Act 1996 and approved by the Secretary of State of 26th March 1997, to certain of the property, rights and liabilities of the BBC attributable to the trasmission of the BBC’s World Service and ancillary services and activities.
2Machinery and Plant1

For the purposes of Part II of the 1990 Act (capital allowances in respect of machinery and plant), WSCo shall be treated as having incurred on the Transfer Day capital expenditure of the amount specified in column (2) of the relevant Part of the Schedule to this Order on the acquisition of the machinery and plant which are transferred to WSCo in accordance with the Transfer Scheme and described in column (1) of the relevant Part of the Schedule to this Order, and which, by virtue of paragraph 14(1)(a) of Schedule 7 to the Act, are to be treated as if they had been acquired by WSCo on the Transfer Day for the purposes for which they are, or have been, used by WSCo on and after the Transfer Day.

2

In this article, “the relevant Part” means, with respect to machinery and plant which is so installed or otherwise fixed in or to a building or any other description of land transferred in accordance with the Transfer Scheme to WSCo as to become, in law, part of that building or other land, being a building or land which is leased by WSCo to the BBC by any lease granted in pursuance of an obligation imposed by a provision contained in the Transfer Scheme by virtue of paragraph 2(1)(g) of Schedule 5 to the Act, Part I, and with respect to other machinery and plant, Part II.

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For the purposes of Part II of the
<abbr title="Capital Allowances Act 1990 c. 1" xml:lang="">1990 Act</abbr>
(capital allowances in respect of machinery and plant),
<abbr title="the company with the registration number 3196204, being a wholly-owned subsidiary of the British Broadcasting Corporation" xml:lang="">WSCo</abbr>
shall be treated as having incurred on the
<abbr title="27th March 1997" xml:lang="">Transfer Day</abbr>
capital expenditure of the amount specified in column (2) of the relevant Part of the Schedule to this Order on the acquisition of the machinery and plant which are transferred to
<abbr title="the company with the registration number 3196204, being a wholly-owned subsidiary of the British Broadcasting Corporation" xml:lang="">WSCo</abbr>
in accordance with the
<abbr title="the scheme made by the British Broadcasting Corporation on 21st March 1997 pursuant to section 131(1) of Broadcasting Act 1996 c. 55 and with the approval of the Secretary of State given on 26th March 1997 pursuant to section 132(1) of Broadcasting Act 1996 c. 55" xml:lang="">Transfer Scheme</abbr>
and described in column (1) of the relevant Part of the Schedule to this Order, and which, by virtue of paragraph 14(1)(a) of Schedule 7 to
<abbr title="Broadcasting Act 1996 c. 55" xml:lang="">the Act</abbr>
, are to be treated as if they had been acquired by
<abbr title="the company with the registration number 3196204, being a wholly-owned subsidiary of the British Broadcasting Corporation" xml:lang="">WSCo</abbr>
on the
<abbr title="27th March 1997" xml:lang="">Transfer Day</abbr>
for the purposes for which they are, or have been, used by
<abbr title="the company with the registration number 3196204, being a wholly-owned subsidiary of the British Broadcasting Corporation" xml:lang="">WSCo</abbr>
on and after the
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In this article, “the relevant Part” means, with respect to machinery and plant which is so installed or otherwise fixed in or to a building or any other description of land transferred in accordance with the
<abbr title="the scheme made by the British Broadcasting Corporation on 21st March 1997 pursuant to section 131(1) of Broadcasting Act 1996 c. 55 and with the approval of the Secretary of State given on 26th March 1997 pursuant to section 132(1) of Broadcasting Act 1996 c. 55" xml:lang="">Transfer Scheme</abbr>
to
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as to become, in law, part of that building or other land, being a building or land which is leased by
<abbr title="the company with the registration number 3196204, being a wholly-owned subsidiary of the British Broadcasting Corporation" xml:lang="">WSCo</abbr>
to the
<abbr title="British Broadcasting Corporation" xml:lang="">BBC</abbr>
by any lease granted in pursuance of an obligation imposed by a provision contained in the
<abbr title="the scheme made by the British Broadcasting Corporation on 21st March 1997 pursuant to section 131(1) of Broadcasting Act 1996 c. 55 and with the approval of the Secretary of State given on 26th March 1997 pursuant to section 132(1) of Broadcasting Act 1996 c. 55" xml:lang="">Transfer Scheme</abbr>
by virtue of paragraph 2(1)(g) of Schedule 5 to
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, Part I, and with respect to other machinery and plant, Part II.
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