Plant and machinery allowances1 are restricted if a person ('B') enters into a relevant transaction with another person ('S') and:
(1) B and S are connected with each other2;
(2) the transaction:
(a) has an avoidance purpose3; or
(b) is part of, or occurs as a result of, a scheme or arrangement that has an avoidance purpose4; or
(3) the plant or machinery continues to be used for the purposes of a qualifying activity5 carried on by S, or is used after the date of the transaction6 for the purposes of a qualifying activity carried on by S or
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