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Legislation
Capital Allowances Act 2001

Chapter 17 Other anti-avoidance

  • Crossheading Relevant transactions
  • Crossheading Restrictions on allowances
  • Crossheading Finance leases and certain operating leases
  • Crossheading Sale and finance leasebacks
  • Crossheading Sale and leaseback: election for special treatment
  • Crossheading Finance leaseback: parties' income and profits
  • Crossheading Disposal of plant or machinery subject to lease where income retained
  • Crossheading Miscellaneous and supplementary
  1. Part 2 Plant and machinery allowances
  2. Chapter 17 Other anti-avoidance

Chapter 17 Other anti-avoidance

From legislation.gov.uk

Contents

  1. Crossheading Relevant transactions
  2. Crossheading Restrictions on allowances
  3. Crossheading Finance leases and certain operating leases
  4. Crossheading Sale and finance leasebacks
  5. Crossheading Sale and leaseback: election for special treatment
  6. Crossheading Finance leaseback: parties' income and profits
  7. Crossheading Disposal of plant or machinery subject to lease where income retained
  8. Crossheading Miscellaneous and supplementary
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