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.
Words in Sch. 26 Pt. 2 heading substituted (E.W.S) (16.10.2015) by The Office of Rail Regulation (Change of Name) Regulations 2015 (S.I. 2015/1682), reg. 1(2), Sch. para. 4(p)(vi)