Commentary on Sections Glossary Structure of Part 2 Section 79: Cases where Chapter 17 (anti-avoidance) applies
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.