378.This section is based on section 34(4) of CAA 1990. It deals with cases in which a car is disposed of in a transaction within Chapter 17. The intention when this legislation was introduced was to prevent artificial acceleration of allowances for cars over the cost threshold by disposal events between connected persons.
Commentary on Sections Glossary Structure of Part 2 Section 79: Cases where Chapter 17 (anti-avoidance) applies