270Shares in plant or machinery
This section has no associated Explanatory Notes
(1)This Part applies in relation to a share in plant or machinery as it applies (under section 571) in relation to a part of plant or machinery.
(2)For the purposes of this Part, a share in plant or machinery is treated as used for the purposes of a qualifying activity so long as, and only so long as, the plant or machinery is used for the purposes of the qualifying activity.