558 Effect of partnership changes
Capital Allowances Act 2001 (2001 c 2) | Legislation

558  Effect of partnership changes

(1)     This section applies if—

(a)     a relevant activity has been set up and is at any time carried on in partnership,

(b)     there has been a change in the persons engaged in carrying on the relevant activity, and

[(c)     the condition in subsection (1A) or (1B) (whichever is appropriate) is met.]

[(1A)

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