SCHEDULE 12 Building Societies: Change of Status
Finance Act 1988 (1988 c 39) | Legislation

SCHEDULE 12 Building Societies: Change of Status

Section 145

Introductory

1

Paragraphs [3] to 7 below apply where there is a transfer of the whole of a building society's business to a company (“the successor companyâ€) in accordance with section 97 and the other applicable provisions of the Building Societies Act 1986.

.Ìý.Ìý.

2

.Ìý.Ìý.

Capital allowances

3

(1)     .Ìý.Ìý.

(2)     There shall be made to or on the successor company in accordance with [the Capital Allowances Act 2001] all such allowances and charges as would, if the society had continued to carry on the trade, have fallen to be made to or on it, and the amount of any such allowance

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