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The Capital Allowances (Structures and Buildings Allowances) Regulations 2019

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Amendments to the Finance Act 2009

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8.—(1) Schedule 61 to the Finance Act 2009 (alternative finance investment bonds)(1) is amended as follows.

(2) In paragraph 14 (treatment for purposes of capital allowances)—

(a)in sub-paragraph (2), for paragraph (b) substitute—

“(b)a building or structure (or part of a building or structure).”,

(b)in sub-paragraph (3)(b), at the beginning insert “in a case within sub-paragraph (2)(a),”, and

(c)in sub-paragraph (3), at the end insert—

“; and

(c)in a case within sub-paragraph (2)(b), Q is not to be regarded as acquiring, and P is not to be regarded as ceasing to have, the relevant interest in the asset by virtue of that transaction.”.

(3) In paragraph 16—

(a)in sub-paragraph (2), for paragraph (b) substitute—

“(b)a building or structure (or part of a building or structure).”,

(b)in sub-paragraph (4), for the words from “, Q is to be treated” to the end substitute—

“—

(a)in a case within sub-paragraph (2)(a), Q is to be treated as becoming, and P is to be treated as ceasing to be, the owner of the asset, and

(b)in a case within sub-paragraph (2)(b), Q is to be treated as acquiring, and P is to be treated as ceasing to have, the relevant interest in the asset.”,

(c)omit sub-paragraph (5)(b) and the “and” before it, and

(d)omit sub-paragraph (6)(b) and the “and” before it.

(4) In paragraph 17—

(a)in sub-paragraph (2), for paragraph (b) substitute—

“(b)a building or structure (or part of a building or structure).”,

(b)in sub-paragraph (4), for the words from “, that other person” to the end substitute—

“—

(a)in a case within sub-paragraph (2)(a), that other person is to be treated as becoming, and P is to be treated as ceasing to be, the owner of the asset, and

(b)in a case within sub-paragraph (2)(b), that other person is to be treated as acquiring, and P is to be treated as ceasing to have, the relevant interest in the asset.”,

(c)omit sub-paragraph (5)(b) and the “and” before it, and

(d)omit sub-paragraph (6)(b) and the “and” before it.

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