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Capital Allowances Act 2001

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

558Effect of partnership changes

This adran has no associated Nodiadau Esboniadol

(1)This section applies if—

(a)a relevant activity has been set up and is at any time carried on in partnership,

(b)there has been a change in the persons engaged in carrying on the relevant activity, and

(c)the change is not treated as a permanent discontinuance of the relevant activity under section 113(1) or 337(1) of ICTA (change in persons carrying on a trade etc. and effect of company ceasing to trade etc.).

(2)In this section—

  • “the present partners” means the person or persons for the time being carrying on the relevant activity, and

  • “predecessors”, in relation to the present partners, means their predecessors in carrying on the relevant activity.

(3)Any allowance or charge is to be made to or on the present partners.

(4)The amount of any allowance or charge arising under subsection (3) is to be calculated as if—

(a)the present partners had at all times been carrying on the relevant activity, and

(b)everything done to or by their predecessors in carrying on the relevant activity had been done to or by the present partners.

(5)In this section “relevant activity” means a trade, property business, profession or vocation.

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