Version Superseded: 17/07/2013
Point in time view as at 17/07/2012. This version of this provision has been superseded.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 212I.
(1)For the purposes of section 212C(5) C's “relevant percentage share” is C's percentage share in the profits or losses of the trade.
(2)For this purpose C's percentage share in the profits or losses of a trade at any time is determined on a just and reasonable basis.
(3)In making that determination regard must be had, in particular, to any matter that would be taken into account in determining under section 1262 of CTA 2009 (but without regard to sections 1263 and 1264 of that Act) the company's share at that time in the profits or losses of the trade.]
Textual Amendments
F1Pt. 2 Ch. 16A inserted (8.4.2010) (with effect in accordance with Sch. 4 para. 5, 6 to the amending Act) by Finance Act 2010 (c. 13), Sch. 4 para. 2
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