Part IV U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. General

Capital allowances U.K.

119 Transactions between connected persons. U.K.

F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Paragraph 4(2) of Schedule 7 to the M1 Capital Allowances Act 1968 (provision corresponding to section 158(2)) shall be assumed always to have had effect subject to amendments corresponding to those made to section 158(2) of the 1990 Act by section 117(2) and (3) of the Finance Act 1993.

Textual Amendments

F1 S. 119(1) repealed (22.3.2001 with effect as mentioned in s. 579(1) of the repealing Act) by 2001 c. 2, s. 580, Sch. 4

Marginal Citations

M1 1968 c. 3.