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Finance Act 2008
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Rhagor o Adnoddau
Changes to legislation:
Finance Act 2008, Paragraph 16 is up to date with all changes known to be in force on or before 23 February 2025. 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.
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Changes and effects yet to be applied to Schedule 26 Paragraph 16:
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
16(1)This paragraph applies where, on or after the relevant date—U.K.
(a)there is a sale of a pre-commencement integral feature,
(b)the buyer and seller are companies which are members of the same group, and
(c)the buyer's expenditure on the integral feature would (apart from this paragraph) be special rate expenditure.
(2)An integral feature is a pre-commencement integral feature if qualifying expenditure on it—
(a)was incurred by the seller before the relevant date and allocated to the seller's main pool, or
(b)was incurred by the seller on or after that date and allocated to the seller's main pool because of a previous election under this paragraph.
(3)The buyer and seller may jointly elect for paragraph 17 to apply.
(4)The election must be made by notice to an officer of Revenue and Customs within 2 years after the date on which the sale takes place.
(5)All such assessments and adjustments of assessments are to be made as are necessary to give effect to the election.
(6)Whether the buyer and seller are members of the same group is to be determined in accordance with section 170(3) to (6) of TCGA 1992.
(7)The “relevant date” has the same meaning as in paragraph 14.
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