- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/03/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 2001
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Rhagor o Adnoddau
Changes over time for: Section 230
Version Superseded: 21/07/2008
Alternative versions:
- 22/03/2001- Amendment
- 22/03/2001
Point in time - 21/07/2008- Amendment
- 12/08/2011- Amendment
- 17/07/2012- Amendment
Status:
Point in time view as at 22/03/2001. This version of this provision has been superseded.
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230 Exception for manufacturers and suppliersU.K.
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adran has no associated
Nodiadau Esboniadol
(1)The restrictions in sections 217 and 218 do not apply in relation to any plant or machinery if—
(a)the relevant transaction is within section 213(1)(a) or (b), and
(b)the conditions in subsection (3) are met.
(2)The restrictions in sections 222 to 225 do not apply in relation to any plant or machinery if—
(a)the plant or machinery is the subject of a sale and finance leaseback which is within section 213(1)(a) or (b), and
(b)the conditions in subsection (3) are met.
(3)The conditions are that—
(a)the plant or machinery has never been used before the sale or the making of the contract,
(b)S’s business, or part of S’s business, is the manufacture or supply of plant or machinery of that class, and
(c)the sale is effected or the contract made in the ordinary course of that business.
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