557 Application of sections 558 and 559U.K.
This section has no associated Explanatory Notes
Sections 558 (effect of partnership changes) and 559 (effect of successions) apply for the purposes of this Act other than—
(a)Part 2 (plant and machinery allowances),
(b)Part 6 (research and development allowances), and
(c)Part 10 (assured tenancy allowances).