[825C Plant or machinery used for other qualifying activities]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[825C  Plant or machinery used for other qualifying activities]

[(1)     This section applies if—

(a)     disposal receipts fall to be brought into account in a pool by virtue of section 825A because of a disposal event, and

(b)     after that disposal event, the relevant individual brings any of the plant or machinery in that pool into use for the purposes of another activity.

(2)     Section 13 of CAA 2001 has effect as if the total amount of the notional expenditure which the individual is treated under that section as having incurred, for all

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