SCHEDULES
SCHEDULE 10Taxation provisions relating to transfer schemes
Part 2Other transfers under section 1(2) schemes
Capital allowances: determination of capital value of industrial buildings etc.
I115
1
This paragraph applies for the purposes of Part 3 of the 2001 Act, and the other provisions of that Act which are relevant to that Part, to a relevant transfer of the relevant interest in an industrial building or structure.
2
Section 573 of that Act is not to have effect in relation to that transfer.