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Finance Act 1974
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- UK Public General Acts
- 1974 c. 30
- PART II
- Section 31
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31Replacement of business assets
Section 33 of the [1965 c. 25.] Finance Act 1965 (replacement of business assets) shall be amended by adding after paragraph (d) of subsection (10) the words “and
(e)in relation to the activities of an unincorporated association or other body chargeable to corporation tax, being a body not established for profit whose activities are wholly or mainly carried on otherwise than for profit, but in the case of assets within head A of class 1 in subsection (6) above only if they are both occupied and used by the body, and in the case of other assets only if they are used by the body;”
and the section as so amended shall apply in any case where the acquisition of the new assets, or of the interest in the new assets, referred to therein takes place on or after 11th April 1974.
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