380W Supplementary provisions.

(1) Where an allowance under section 380T(1)(b) or ^[2]>380U(1)(b)^<[2][2]>380U(b)^<[2] has been made to any person in respect of expenditure incurred on the provision of machinery or plant or on the construction of a building or structure and the machinery or plant or building or structure is sold by that person without the machinery or plant or building or structure having been used by that person for the purposes of a relevant trade or before the expiration of the period of 2 years from the day on which the machinery or plant or, as the case may be, the building or structure, began to be so used, then the allowance under those sections shall be withdrawn and ^[4]>all such additional assessments and adjustments of assessments^<[4][4]>all such assessments and amendments of assessments^<[4] shall be made as may be necessary for or in consequence of the withdrawal of the allowance.

(2) For the purposes of this Part, capital expenditure does not include any expenditure which is allowed to be deducted in computing for the purposes of tax the profits or gains of a trade carried on by the person incurring the expenditure.

(3) Where relief is given by any provision of this Part in relation to relocation expenditure, then relief shall not be given in respect of that expenditure under any other provision of the ^[3]>Taxes^<[3][3]>Tax^<[3] Acts.

(4) Chapter 4 of Part 9 shall apply as if this Part were contained in that Part.