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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 9
- Restriction of exception for...
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Changes over time for: Cross Heading: Restriction of exception for manufacturers and suppliers
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- 17/07/2012- Amendment
- 16/11/2017
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There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Restriction of exception for manufacturers and suppliers.
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Restriction of exception for manufacturers and suppliersU.K.
7(1)Section 230 of CAA 2001 (exception for manufacturers and suppliers), as amended by section 41 of this Act, is amended as follows.U.K.
(2)For subsection (1) substitute—
“(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.”
(3)Omit subsection (2).
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