Interpretation
1. In this Schedule -
"relevant port company" means a company formed pursuant to section 7 or 87 of the Harbours Act, 1996;
"relevant transfer" means -
(a) the vesting in a relevant port company of assets in accordance with section 96 of the Harbours Act, 1996, and
(b) the transfer to a relevant port company of rights and liabilities in accordance with section 97 of that Act.
Capital allowances
(1) This paragraph shall apply for the purposes of -
(a) allowances and charges provided for in Part 9, section 670, Chapter 1 of Part 29 and sections 765 and 769, or any other provision of the Tax Acts relating to the making of allowances or charges under or in accordance with that Part or Chapter or those sections, and
(b) allowances or charges provided for by sections 307 and 308.
(2) The relevant transfer shall not be treated as giving rise to any allowance or charge under any of the provisions referred to in subparagraph (1).
(3) There shall be made to or on t
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