sections 61, 62 and 63 (disposal events, disposal values and the general limit on the amount of a disposal value),

any of the provisions of this Part listed in section 66, or

F14section 614BS of ITA 2007 or F15section 918 of CTA 2010 (cases where expenditure taken into account under Part 2, 5 or 8 of this Act) or any other enactment,

qualifying expenditure has been allocated to a pool, and

more than one disposal event occurs in respect of the plant or machinery,

the person ceases to own the plant or machinery;

the person loses possession of the plant or machinery in circumstances where it is reasonable to assume that the loss is permanent;

the plant or machinery has been in use for mineral exploration and access and the person abandons it at the site where it was in use for that purpose;

the plant or machinery ceases to exist as such (as a result of destruction, dismantling or otherwise);

the plant or machinery begins to be used wholly or partly for purposes other than those of the qualifying activity;

the plant or machinery begins to be leased under a long funding lease (see Chapter 6A);

the qualifying activity is permanently discontinued.

the buyer’s expenditure on the acquisition of the plant or machinery cannot be qualifying expenditure under this Part or Part 6 (research and development allowances), or

the buyer is a dual resident investing company which is connected with the seller.

before the sale the plant or machinery is used wholly or partly for the purposes of a qualifying activity that is not an NI rate activity.

the buyer is F35an SME (Northern Ireland employer) company, a NIRE company or a Northern Ireland firm in the chargeable period of the buyer in which the plant or machinery is bought,

the buyer's expenditure on the acquisition of the plant or machinery is qualifying expenditure under this Part or Part 6 (research and development allowances), and

the plant or machinery is used by the buyer wholly or partly for the purposes of an NI rate activity.

so much of any payment as, under generally accepted accounting practice, falls (or would fall) to be treated as the gross return on investment in respect of the lease,

so much of any payment as represents charges for services, and

so much of any payment as represents qualifying UK or foreign tax (within the meaning of section 70YE) to be paid by the lessor.

the qualifying expenditure in respect of the plant or machinery, or of the group of assets of which it forms part at any time during a relevant accounting period, exceeds £5 million, and

the company has used the plant or machinery otherwise than for the purposes of a permanent establishment in a territory outside the United Kingdom at any time during a relevant preceding accounting period.

to a F16charitable trust F30...,

to a charitable company F31...,

to a registered club within the meaning of Chapter 9 of Part 13 of CTA 2010 (community amateur sports clubs),

to a body listed in F18section 468 of CTA 2010 (various heritage bodies and museums), or

for the purposes of a designated educational establishment within the meaning of F3section 110 of ITTOIA 2005 orF8section 106 of CTA 2009 (gifts to educational establishments),

a trade,

an ordinary F23UKF4property business,

a F25UK furnished holiday lettings business,

an F26ordinary overseas property business, F27...

an EEA furnished holiday lettings business, or

a profession or vocation.

needs to be read with F5section 109 of ITTOIA 2005 andF9section 108 of CTA 2009 (which provide for a charge to tax if subsection (2) applies in circumstances in which the donor or a connected person receives a benefit attributable to the gift)F29, and

is subject to section 809ZM of ITA 2007 and section 939F of CTA 2010 (removal of tax relief in respect of tainted charity donations etc).

a person (“C”) has incurred qualifying expenditure on plant or machinery,

C acquired the plant or machinery as a result of a transaction which was, or a series of transactions each of which was, between connected persons,

any connected person (apart from C) who was a party to the transaction, or one of the series of transactions, is or has been required to bring a disposal value into account as a result of the transaction,

a disposal event (“the relevant disposal event”) occurs in respect of the plant or machinery at a time when it is owned by C, and

none of C’s qualifying expenditure is or has been taken into account in a claim in determining C’s available qualifying expenditure for the chargeable period in which the relevant disposal event occurs or any previous chargeable period.

subsection (1) does not apply in relation to the relevant disposal event, and

C’s qualifying expenditure is to be treated as allocated to the appropriate pool for the chargeable period in which the relevant disposal event occurs.

“qualifying expenditure” means, if a first-year allowance has been made to C, the amount (including a nil amount) remaining after deducting the allowance, and

“the appropriate pool” means whichever pool is applicable in relation to C under the provisions of this Part.

in a tax return;

by giving notice of an amendment of a tax return;

in any other claim under this Part.

plant or machinery (“the asset”) is subject to a lease,

a disposal event occurs with the result that a disposal value in respect of the asset is to be brought into account under Item 1, 2 or 7 of the Table in section 61(2), and

arrangements have been entered into that have the effect of reducing the disposal value of the asset in so far as it is attributable to rentals payable under the lease,

the arrangements take the form of a transfer of relevant receipts within section 809AZA of ITA 2007 and the relevant amount has been treated as income under section 809AZB of that Act, or

the arrangements take the form of a transfer of relevant receipts within section 752 of CTA 2010 and the relevant amount has been treated as income under section 753 of that Act.