Chapter V Leased Assets and Inexpensive Cars
From legislation.gov.uk
Contents
- Section 39 Meaning of “qualifying purpose".
- Section 40 Meaning of “short-term leasing" and “the requisite period".
- Section 41 Writing-down allowances etc. for leased assets and inexpensive cars.
- Section 42 Assets leased outside the United Kingdom.
- Section 43 Joint lessees: new expenditure.
- Section 44 Further provisions relating to joint lessees in cases involving new expenditure.
- Section 45 Joint lessees: old expenditure.
- Section 46 Recovery of excess relief: new expenditure.
- Section 47 Recovery of excess relief: old expenditure.
- Section 48 Information relating to allowances made in respect of new expenditure.
- Section 49 Information relating to allowances made in respect of old expenditure.
- Section 50 Interpretation of Chapter V.