http://www.legislation.gov.uk/ukpga/2001/2/section/216/enactedCapital Allowances Act 2001Small businessesFire safetyFire regulationsSports ground licencesKing's Printer of Acts of Parliament2021-04-12 Capital Allowances Act 2001s. 774E(5)(b)Finance Act 2008Sch. 20 para. 12(11)Capital Allowances Act 2001s. 29(1A)The Fire and Rescue Services (Northern Ireland) Order 2006Sch. 3 para. 24(b)art. 1(3)art. 2 Part 2Chapter 17 216 1 Allowances under this Part are restricted under sections 217 and 218 if— a B enters into a relevant transaction with S, and b the plant or machinery— i continues to be used for the purposes of a qualifying activity carried on by S, or ii is used after the date of the transaction for the purposes of a qualifying activity carried on by S or by a person (other than B) who is connected with S, without having been used since that date for the purposes of any other qualifying activity except that of leasing the plant or machinery. 2 In this section— “the date of the transaction” means the date of the sale, the making of the contract or the assignment referred to in section 213(1)(a) to (c), and “qualifying activity” includes any activity listed in section 15(1) even if any profits or gains from it are not chargeable to tax.