SCHEDULES

SCHEDULE 13Transfer schemes: tax provisions

Part 2Transfers etc between taxable public bodies

Capital allowances: transfers not to be sales

10

(1)

This paragraph applies for the purposes of Part 3 of CAA 2001, 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.

(2)

Neither section 559 nor section 573 of that Act is to have effect in relation to that transfer.