英语翻译8-270 sales between persons under common controlWhere th

英语翻译
8-270 sales between persons under common control
Where the buyer and seller of plant or machinery are under common control,or where one has control over the other,they can make an election under s 24 to treat the written-down value of the asset sold as the deemed sale price.The sale must not be one to which the general anti-avoidance provision of s 33 applies (s 24).
The consequences of a s 24 election are as follows:
●No balancing allowance or balancing charge is made on the seller because the sale price is deemed to be the written-down value of the asset sold (s 24(3)(a)(ⅱ)).
●If the seller has previously claimed s 19A allowances,such allowances continue to be available to the buyer and not to the seller,as if no sale had taken place (s 24(3)(c); see also Comptroller of Income Tax v GE Pacific Ltd (1994) 2 MSTC 7,252).
●If the seller has claimed s 19 allowances before the election,the buyer will continue to be granted s 19 allowances based on the written-down value after the election.The buyer is not granted any initial allowance (s 24(3)(b)).
●If the buyer subsequently sells the asset and a balancing charge arising on the sale,the buyer is treated as having been granted the total of initial and annual allowances made not only to him/her but also to the seller in the election (s 24(3)(e)).The amount of balancing charge will therefore be restricted to this total.
From 7November 2005,where a change occurs in a partnership of persons carrying on any trade,business or profession by reason of retirement or death or the dissolution of the partnership as to one or more of the partners,or the admission of a new partner,and where a s 24 election has not been made,any property of the partnership shall be treated as if the property had been sold:
(a) to all the remaining partners and new partners of the partnership on the date the change occurs,and
(b) at the open-market price (s 24(5)).

8-270销售人员共同控制下在买方和卖方的设备或机械是共同控制下,或在有控制的,可使他们选举24治疗减低的票面价值的资产出售的视同销售价格.销售不一,一般反避税条款适用于（24）33.24选举的后果如下：●不平衡或平衡费用津贴是对卖方由于销售价格被认为是减低的票面价值的资产出售（24（3）（一）（ⅱ））.●如果卖方先前宣称的19津贴,这种津贴继续提供给买方而不是卖方,如果没有发生（24（3）（三）；也见的收入税审计五个太平洋有限公司（1994）2个俱乐部,7252）.●如果卖方声称19津贴选举前,买方将继续给予19补贴以减低的票面价值选举之后.买方不授予任何初始津贴（24（3）（二））.●如果买方随后出售资产和平衡电荷产生的销售,买方被视为已经获得总初次和年度津贴,不仅使他/她也是卖方在选举（24（3）（英文））.平衡电荷量将被限制在这个总.从7november2005,在一个变化发生在一个伙伴关系的人进行贸易,商业或职业原因退休或死亡或合伙企业解散的一个或更多的合作伙伴,或新合伙人入伙,并在24次选举并未作出任何财产,伙伴关系应被视为已出售的财产：（一）所有其余的合作伙伴和新伙伴的伙伴关系的日期发生变化,和（二）在公开市场价格（24（5））.