s 212B Where Chapter applies
(1) This Chapter applies where— (a) C carries on a qualifying activity (“the relevant activity”) (whether or not in partnership with another person or other persons), (b) there is a qualifying change in relation to C on any day (“ the relevant day ”), (c) C, or (where the relevant activity is carried on in partnership) the partnership (“P”), has a relevant excess of allowances in relation to the relevant activity , and (d) the qualifying change meets one of the limiting conditions. (2) Sections 212C to 212I specify when there is a qualifying change in relation to C on the relevant day. (3) Sections 212J to 212L specify when C or P has a relevant excess of allowances in relation to the relevant activity . (4) Sections 212LA and 212M set out the limiting conditions and specify when those conditions are met. (5) Sections 212N to 212S make provision about what happens when this Chapter applies.