Point in time view as at 27/04/2017.
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 03 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.
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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