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Capital Allowances Act 2001
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155Change in the persons carrying on the qualifying activity
This section has no associated Explanatory Notes
(1)This section applies if—
(a)a person is carrying on the qualifying activity previously carried on by the shipowner, and
(b)the only changes in the persons carrying on the qualifying activity since the shipowner carried it on are changes in respect of which, under section 113(2) or 343(2) of ICTA, it is not treated as having been discontinued.
(2)For the purposes of the deferment rules—
(a)expenditure incurred by a person mentioned in subsection (1)(a) for the purposes of the qualifying activity is to be treated as incurred by the shipowner, and
(b)in relation to the giving of any notice, a reference to the shipowner is to be read as a reference to the person carrying on the qualifying activity when the notice is given or is required to be given.
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