108 Effect of disposal to connected person on overseas leasing pool
Capital Allowances Act 2001 (2001 c 2) | Legislation

108  Effect of disposal to connected person on overseas leasing pool

(1)     This section applies if—

(a)     a person who has incurred qualifying expenditure which has been allocated to an overseas leasing pool disposes of the plant or machinery to a connected person,

[(b)     the disposal [does not occur on the occasion of a change in the persons carrying on the qualifying activity—

(i)     which falls within [Chapter 1 of Part 22 of CTA 2010 (transfers

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