Capital Allowances Act 2001 section 213

Relevant transactions: sale, hire-purchase (etc) and assignment

Section 213 defines what counts as a "relevant transaction" for the purposes of the anti-avoidance rules in this Chapter, covering sales, hire-purchase type contracts and assignments of contracts relating to plant or machinery.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.