Section 261 | Special leasing: long-term business

In the case of a company which is carrying on any long-term business—^F1

(a)subsections (3) to (6) of section 260, and

(b)sections 99 and 113 of CTA 2010 (group relief),^F2

do not apply in relation to an allowance to which the company is entitled under section 19 (special leasing of plant or machinery).