SCHEDULES

SCHEDULE 26 Transfers: tax

Part II Transfers to SRA from Franchising Director, Secretary of State and Office of Rail Regulation

Capital allowances for plant and machinery: connected persons

6

For the purposes of F1Part 2 of the Capital Allowances Act references in that Part to a transaction (however described) between connected persons F2(see section 575 of that Act) are not to include references to a relevant transfer.