Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Restriction of exception for manufacturers and suppliers.
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).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
