Broadcasting Act 1996, Paragraph 16 is up to date with all changes known to be in force on or before 03 March 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.
16U.K.In [F1Part 2 of the Capital Allowances Act (plant and machinery allowances)] references to a transaction (however described) between connected persons within the meaning of [F2section 1122 of the Corporation Tax Act 2010] shall not include references to a preparatory transfer.
Textual Amendments
F1Words in Sch. 7 para. 16 substituted (22.3.2001 with effect as mentioned s. 579(1) of the amending Act) by 2001 c. 2, ss. 578, 579(1), Sch. 2 para. 97(9)
F2Words in Sch. 7 para. 16 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 294(3) (with Sch. 2)
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