Related Commentary  Related HMRC Manuals


In S. 435, in the heading, the words “in certain amounts” substituted for “in balance sheet amounts” by FA 2011, s. 32 and Sch. 6, para. 18(6), with effect where the relevant day falls, or disposal events, transfers or successions take place, on or after 23 March 2011.

435(1)  This section applies if–

(a)an amount mentioned in subsection (1A) is to be ascertained for the purpose of determining a question as to the application of Chapter 3 or 4,

(b)apart from this section, there would be a reduction or increase in any such amount,

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