Part 2 Changes in the Law
Capital Allowances Act 2001 (2001 c 2) | Legislation

Part 2 Changes in the Law

8

(1)     This paragraph applies where, in the case of any person—

(a)     a thing is done or an event occurs before the relevant date, and

(b)     by reason of a change in the law effected by this Act, the tax consequences of that thing or event for a relevant chargeable period are different from what they would otherwise have been.

(2)     If that

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