Version Superseded: 06/04/2007
Point in time view as at 22/03/2001. This version of this provision has been superseded.
Capital Allowances Act 2001, Section 232 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)For the purposes of this Chapter one person is to be treated as connected with another if—
(a)they would be treated as connected under section 839 of ICTA, or
(b)they are to be treated as connected under subsection (2).
(2)If—
(a)a public authority has at any time acquired plant or machinery from another public authority otherwise than by purchase, and
(b)it is directly or indirectly as a consequence of having been leased under a finance lease that the plant or machinery is available for any use to which it is put,
the authority from whom the plant or machinery was acquired is to be treated, in relation to that plant or machinery, as connected with the acquiring authority and with every person connected with the acquiring authority.
(3)In subsection (2), “public authority” includes the Crown or any government or local authority.
(4)Subsection (2) does not apply in relation to section 219 (meaning of “finance lease”).
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