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Transport Act 2000
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- UK Public General Acts
- 2000 c. 38
- SCHEDULE 26
- Part II
- Capital allowances for plant...
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Changes over time for: Cross Heading: Capital allowances for plant and machinery: connected persons
Alternative versions:
- 15/01/2001- Amendment
- 22/03/2001- Amendment
- 01/04/2010- Amendment
- 27/04/2017
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Point in time view as at 27/04/2017.
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Transport Act 2000, Cross Heading: Capital allowances for plant and machinery: connected persons is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Capital allowances for plant and machinery: connected personsU.K.
6U.K.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.
Textual Amendments
F1Words in Sch. 26 para. 6 substituted (22.3.2001, with effect as mentioned in 2001 c. 2, s. 579(1)) by 2001 c. 2, s. 578, Sch. 2 para. 109(6)
F2Words in Sch. 26 para. 6 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 322(2) (with Sch. 2)
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