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Legislation
Capital Allowances Act 2001

Crossheading Finance leaseback: parties' income and profits

  • Section 228A Application of sections 228B and 228C
  • Section 228B S's income or profits etc: deductions
  • Section 228C S's income or profits: termination of leaseback
  • Section 228D Lessor’s income or profits
  • Section 228E Lessor’s income or profits: termination of leaseback
  • Section 228F Lease and finance leaseback
  • Section 228G Leaseback not accounted for as finance lease in S's accounts
  • Section 228H Sections 228A to 228G: supplementary
  • Section 228J Plant or machinery subject to further operating lease
  1. Chapter 17 Other anti-avoidance
  2. Crossheading Finance leaseback: parties' income and profits

Crossheading Finance leaseback: parties' income and profits

From legislation.gov.uk

Contents

  1. Section 228A Application of sections 228B and 228C
  2. Section 228B S's income or profits etc: deductions
  3. Section 228C S's income or profits: termination of leaseback
  4. Section 228D Lessor’s income or profits
  5. Section 228E Lessor’s income or profits: termination of leaseback
  6. Section 228F Lease and finance leaseback
  7. Section 228G Leaseback not accounted for as finance lease in S's accounts
  8. Section 228H Sections 228A to 228G: supplementary
  9. Section 228J Plant or machinery subject to further operating lease
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