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Legislation
Capital Allowances Act 2001

Crossheading Disposal of plant or machinery subject to lease where income retained

  • Section 228K Disposal of plant or machinery subject to lease where income retained
  • Section 228L Determining the net present value of the rentals for purposes of s.228K
  • Section 228M Other definitions for the purposes of s.228K
  • Section 228MA Restriction of qualifying expenditure
  • Section 228MB Calculation of present value
  • Section 228MC Rental rebate
  1. Chapter 17 Other anti-avoidance
  2. Crossheading Disposal of plant or machinery subject to lease where income retained

Crossheading Disposal of plant or machinery subject to lease where income retained

From legislation.gov.uk

Contents

  1. Section 228K Disposal of plant or machinery subject to lease where income retained
  2. Section 228L Determining the net present value of the rentals for purposes of s.228K
  3. Section 228M Other definitions for the purposes of s.228K
  4. Section 228MA Restriction of qualifying expenditure
  5. Section 228MB Calculation of present value
  6. Section 228MC Rental rebate
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