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Civil Aviation Act 1971

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9For the purposes of the [1968 c. 3..] Capital Allowances Act 1968 (which confers relief from income tax in respect of certain capital expenditure) and Chapter II of Part XI of the [1970 c. 10..] Income and Corporation Taxes Act 1970 (which relates to companies' capital gains) the transfer by this Schedule of any assets shall be deemed to be a sale of those assets by the Secretary of State to the Authority in the open market at a price equal to so much of the initial debt as is determined by the Secretary of State to relate to those assets; but no initial allowance shall be made under the said Act of 1968 in respect of any of those assets.

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