Part 12

Supplementary provisions
Chapter 6

Final provisions

General interpretation

Application of Act to parts of assets
571
1
In this Act references to an asset of any kind (including a building or structure, plant or machinery or works) include a part of an asset.
2
But subsection (1) does not apply if the context otherwise requires.
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