[165A Decommissioning services supplied by connected person]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Restrictions on allowances: anti-avoidance]

[165A  Decommissioning services supplied by connected person]

[(1)     Allowances under this Part are restricted under section 165B(1) if—

(a)     a person (“R”) who is carrying on, or has ceased to carry on, a ring fence trade enters into an arrangement,

(b)     under the arrangement, a person (“S”) who is connected with R provides a service to R, and

(c)     all or part

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