[825B Plant or machinery used for care business]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[825B  Plant or machinery used for care business]

[(1)     This section applies if—

(a)     disposal receipts fall to be brought into account in a pool for a relevant chargeable period by virtue of section 825A, and

(b)     on the re-start date, the relevant individual still owns any of the plant or machinery which was in that pool and is still using any of it for the purposes of the care business.

(2)     The re-start date is the first day of the first subsequent chargeable period which is not a relevant chargeable period.

(3)     A reference in this section to the retained

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