SCHEDULES

SCHEDULE 10 E+W+S Taxation provisions relating to transfer schemes

Part 2 E+W+S Other transfers under section 1(2) schemes

Capital allowances: determination of capital value of industrial buildings etc. E+W+S

15 (1) This paragraph applies for the purposes of Part 3 of the 2001 Act, and the other provisions of that Act which are relevant to that Part, to a relevant transfer of the relevant interest in an industrial building or structure. E+W+S

(2) Section 573 of that Act is not to have effect in relation to that transfer.

Commencement Information

I1 Sch. 10 para. 15 in force at 8.6.2005 by S.I. 2005/1444, art. 2(1), Sch. 1