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Legislation

Capital Allowances Act 2001

Crossheading Finance leases and certain operating leases

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Section 219 Meaning of “finance lease”
Section 220 Allocation of expenditure to a chargeable period

Chapter 17 Other anti-avoidance
Crossheading Finance leases and certain operating leases

Crossheading Finance leases and certain operating leases

From legislation.gov.uk

Contents

Section 219 Meaning of “finance lease”
Section 220 Allocation of expenditure to a chargeable period