Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 126 is up to date with all changes known to be in force on or before 14 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies if, before the EEA accounting period, the surrendering company incurs capital expenditure on the provision of plant or machinery for the purposes of any activity.
(2)For the purposes of Part 2 of CAA 2001 assume that the plant or machinery—
(a)was provided for purposes wholly other than those of the activity, and
(b)was not brought into use for the purposes of the activity until the beginning of the EEA accounting period,
and section 13 of CAA 2001 is to apply accordingly.
(3)This section is to be read as if contained in Part 2 of CAA 2001.
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