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BLM62100 | Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Restriction of lessee's allowances: contents

From HM Revenue & Customs · Business Leasing Manual

Contents2 entries

  1. BLM62110Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Restriction of lessee's allowances: Transfer and long funding leaseback to obtain capital allowances
  2. BLM62120Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Restriction of lessee’s allowances: Transfer and long funding leaseback to claim a revenue deduction