Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 111.
111Section 560 applies with—
(a)the substitution for subsection (1) of—
“(1)This section applies if assets are transferred as part of, or in connection with, a transfer of the whole or part of the long term business of an insurance company to another company in accordance with a scheme sanctioned by a court under section 49 of the Insurance Companies Act 1982.”;
and
(b)the omission of subsection (2),
in relation to transfers sanctioned or authorised before 1st July 1994.
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