Part 12

Supplementary provisions
Chapter 4

Partnerships, successions and transfers

Application of sections 558 and 559
557
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).
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