Part 2 Plant and machinery allowances
Chapter 19 Giving effect to allowances and charges
Special leasing of plant or machinery
261 Special leasing: F1long-term business
In the case of a company which is carrying on any F2long-term business—
(a)
subsections (3) to (6) of section 260, and
(b)
F3sections 99 and 113 of CTA 2010 (group relief),
do not apply in relation to an allowance to which the company is entitled under section 19 (special leasing of plant or machinery).