This section has no associated Explanatory Notes
12(1)Section 212Q (when there are postponed capital allowances) is amended as follows.U.K.
(2)In subsection (3)—
(a)for “a trade (or part of a trade)” substitute “ a qualifying activity (or part of a qualifying activity) ”,
(b)for “the activities of that trade (or part of a trade)” substitute “ that activity (or that part of an activity) ”,
(c)after “its trade” insert “ or business ”,
(d)for “those activities” substitute “ that activity (or that part) ”, and
(e)after “separate trade” insert “ or business ”.
(3)In subsection (4)—
(a)after “section 37” insert “ , 62 or 66 ”, and
(b)after “CTA 2010” insert “ or section 259 or 260(3) of this Act ”.