SCHEDULES

SCHEDULE 13 U.K.Transfer schemes: tax provisions

Part 6 U.K.Transfers etc involving private persons

Capital allowances: section 265 of CAA 2001 not to apply in relation to transferee U.K.

37 (1) This paragraph applies in relation to a relevant transfer. U.K.

(2) For the purposes of the application of Part 2 of CAA 2001 in relation to the transferee, section 265 of that Act (successions: general) is to be disregarded.