Part 2 Plant and machinery allowances
Chapter 17Other anti-avoidance
Restrictions on allowances
215 Transactions to obtain allowances
Allowances under this Part are restricted under sections 217 and 218 if—
(a)
B enters into a relevant transaction with S, and
(b)
it appears that the sole or main benefit which (but for this section) might have been expected to accrue to B or S, or to any other party, from—
(i)
the relevant transaction, or
(ii)
transactions of which the relevant transaction is one,
was obtaining an allowance under this Part.