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Capital Allowances Act 2001
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230 Exception for manufacturers and suppliersU.K.
This section has no associated Explanatory Notes
[F1(1)The restrictions in sections 217 and 218 do not apply in relation to any plant or machinery if—
(a)the relevant transaction is within section 213(1)(a) or (b),
(b)the case does not fall within section 215, and
(c)the conditions in subsection (3) are met.]
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)The conditions are that—
(a)the plant or machinery has never been used before the sale or the making of the contract,
(b)S’s business, or part of S’s business, is the manufacture or supply of plant or machinery of that class, and
(c)the sale is effected or the contract made in the ordinary course of that business.
Textual Amendments
F1S. 230(1) substituted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 7(2)
F2S. 230(2) omitted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 9 para. 7(3)
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