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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”.

Capital allowances and finance leases
Sale and leaseback etc. using finance leases.

Section 46 | Sale and leaseback etc. using finance leases.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 46 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4