Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

Part 12 U.K. Supplementary provisions

Chapter 4 U.K. Partnerships, successions and transfers

557 Application of sections 558 and 559 U.K.

Sections 558 (effect of partnership changes) and 559 (effect of successions) apply for the purposes of this Act other than—

(a) Part 2 (plant and machinery allowances),

(b) Part 6 (research and development allowances), and

(c) Part 10 (assured tenancy allowances).