the property is plant or machinery to which a relevant transfer relates,

paragraph 13 does not apply in relation to the transfer of the property to the transferee,

the property would be treated for the purposes of F1the Capital Allowances Act as disposed of by the transferor to the transferee on the transfer taking effect, and

the scheme concerned contains provision for the disposal value of the property to be taken for the purposes of F2that Act to be of an amount specified in or determined in accordance with the scheme.

the provision mentioned in sub-paragraph (1)(d) is to have effect (instead of F4section 61(2) to (4), 72(3) to (5), 171, 196 or 423 of that Act) for determining an amount as the disposal value of the property or the price at which a fixture is to be treated as sold,

the transferee is to be taken to have incurred capital expenditure of that amount on the provision of the property for the purposes for which it is used by the transferee on and after the taking effect of the transfer,

the property is to be taken as belonging to the transferee in consequence of the transferee having incurred that expenditure, and

in the case of a fixture, the expenditure which falls to be treated as incurred by the transferee is to be taken for the purposes of F5sections 181(1) and 182(1) of that Act to be incurred by the giving of a consideration consisting in a capital sum of that amount.

for a determination to be made by the Secretary of State in a manner described in the scheme,

for a determination to be made by reference to factors so described or to the opinion of a person so described, and

for a determination to be capable of being modified (on one or more occasions) in a manner and in circumstances so described.

must be made by making assessments or by repayment or discharge of tax, and

must be made despite any limitation on the time within which assessments may be made.