SolvedCA28900 | PMA: Anti-avoidance: Finance leaseback: Contents
From HM Revenue & Customs · Capital Allowances Manual
Contents8 entries
- CA28910PMA: Anti-avoidance: Finance leaseback: Background, commencement and definitions
- CA28920PMA: Anti-avoidance: Finance leaseback: Lessee's income or profits: deductions
- CA28930PMA: Anti-avoidance: Finance leaseback: Lessee's income or profits: Termination of leaseback
- CA28940PMA: Anti-avoidance: Finance leaseback: Lessor's income or profits: Computation of lessor's profits
- CA28950PMA: Anti-avoidance: Finance leaseback: Lessor's income or profits: Termination of lease
- CA28960PMA: Anti-avoidance: Finance leaseback: Leaseback not a finance lease for lessee
- CA28970PMA- Anti-avoidance: Finance leaseback: further operating lease
- CA28980PMA - Anti-avoidance: Finance leaseback: Transitional provisions