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Legislation

Finance (No. 2) Act 1997

Crossheading Capital allowances and finance leases

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Section 44 Writing-down allowances for finance lessors.
Section 45 Hire-purchase by finance lessors.
Section 46 Sale and leaseback etc. using finance leases.
Section 47 Meaning of “finance lease”.

Part III Income tax and corporation tax
Crossheading Capital allowances and finance leases

Crossheading Capital allowances and finance leases

From legislation.gov.uk

Contents

Section 44 Writing-down allowances for finance lessors.
Section 45 Hire-purchase by finance lessors.
Section 46 Sale and leaseback etc. using finance leases.
Section 47 Meaning of “finance lease”.