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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
Meaning of “finance lease”.

Section 47 | Meaning of “finance lease”.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 47 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4