Transport Act 2000 (c. 38)

SCHEDULES

SCHEDULE 26 U.K. Transfers: tax

Part III U.K. Transfers from BR to SRA

Capital allowances for plant and machinery: connected persons U.K.

15 U.K. For the purposes of [F1 Part 2 of the Capital Allowances Act]references in that Part to a transaction (however described) between connected persons [F2 (see section 575 of that Act)] are not to include references to a relevant transfer.

Textual Amendments

F1 Words in Sch. 26 para. 15 substituted (22.3.2001, with effect as mentioned in 2001 c. 2, s. 579(1)) by 2001 c. 2, s. 578, Sch. 2 para. 109(11)

F2 Words in Sch. 26 para. 15 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 322(3) (with Sch. 2)