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Contents

Official guidance
Capital Allowances Manual

CA23800 · PMA: Long funding leases

  • CA23805 · Background, outline, commencement and electing in
  • CA23810 · PMA: Long funding lease: lessees
  • CA23815 · PMA: Long funding lease: pre-commencement rentals, additional expenditure
  • CA23820 · PMA: Long funding lease: chains of leases
  • CA23825 · PMA: Long funding lease: disposal events and disposal values
  • CA23830 · PMA: Long funding lease: definitions of plant or machinery lease, short lease, funding and long funding leases
  • CA23835 · PMA: Long funding lease: definitions of derived lease and excluded lease
  • CA23840 · PMA: Long funding lease: transfers, assignments etc.
  • CA23845 · PMA: Long funding lease: miscellaneous
  • CA23850 · PMA: Long funding lease: more definitions
  • CA23855 · PMA: Long funding lease: transitional issues
  1. Plant and Machinery Allowances (PMA): contents
  2. PMA: Long funding leases: contents

CA23800 | PMA: Long funding leases: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents11 entries

  1. CA23805PMA: Long funding leases: background, outline, commencement and electing in
  2. CA23810PMA: Long funding lease: lessees
  3. CA23815PMA: Long funding lease: pre-commencement rentals, additional expenditure
  4. CA23820PMA: Long funding lease: chains of leases
  5. CA23825PMA: Long funding lease: disposal events and disposal values
  6. CA23830PMA: Long funding lease: definitions of plant or machinery lease, short lease, funding and long funding leases
  7. CA23835PMA: Long funding lease: definitions of derived lease and excluded lease
  8. CA23840PMA: Long funding lease: transfers, assignments etc.
  9. CA23845PMA: Long funding lease: miscellaneous
  10. CA23850PMA: Long funding lease: more definitions
  11. CA23855PMA: Long funding lease: transitional issues
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