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Part 2 U.K. Plant and machinery allowances

Modifications etc. (not altering text)

Chapter 17 U.K. Anti-avoidance

Restrictions on allowancesU.K.

214 Connected personsU.K.

Allowances under this Part are restricted under sections 217 and 218 if—

(a)B enters into a relevant transaction with S, and

(b)B and S are connected with each other.