SolvedCA24005 | PMA: Overseas leasing: Phasing out
From HM Revenue & Customs · Capital Allowances Manual
CAA01/S105 (2A)
The overseas leasing legislation does not apply to leases finalised CA23855 on or after 1 April 2006.
From HM Revenue & Customs · Capital Allowances Manual
The overseas leasing legislation does not apply to leases finalised CA23855 on or after 1 April 2006.