Part 12Supplementary provisions

Chapter 4Partnerships, successions and transfers

557Application of sections 558 and 559

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).