Related Commentary  

13B(1)  This section applies if a person who has been using plant or machinery for the purposes of a relevant qualifying activity–

(a)ceases to use the plant or machinery for that purpose without ceasing to use it for the purposes of another relevant qualifying activity (“the other activity”) carried on by the person, and

(b)on the date of the cessation, owns the plant or machinery as a result of having incurred capital expenditure on its provision for the purposes of the other activity.

13B(2)  The person is to be treated–

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