Capital allowances: transfer not to be transaction between connected personsU.K.
22U.K.For the purposes of Part 2 of the 2001 Act references in that Part to a transaction (however described) between connected persons (within the meaning of [F1section 1122 of the Corporation Tax Act 2010]) are not to include references to a transfer to which this Part of this Schedule applies.
Textual Amendments
F1Words in Sch. 9 para. 22 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 438(6) (with Sch. 2)
Commencement Information
I1Sch. 9 para. 22 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1