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Finance Act 2013

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12(1)Section 212Q (when there are postponed capital allowances) is amended as follows.U.K.

(2)In subsection (3)—

(a)for “a trade (or part of a trade)” substitute “ a qualifying activity (or part of a qualifying activity) ”,

(b)for “the activities of that trade (or part of a trade)” substitute “ that activity (or that part of an activity) ”,

(c)after “its trade” insert “ or business ”,

(d)for “those activities” substitute “ that activity (or that part) ”, and

(e)after “separate trade” insert “ or business ”.

(3)In subsection (4)—

(a)after “section 37” insert “ , 62 or 66 ”, and

(b)after “CTA 2010” insert “ or section 259 or 260(3) of this Act ”.

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