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.