SolvedCrossheading Sale and finance leasebacks
From legislation.gov.uk
Contents
- Section 221 Meaning of “sale and finance leaseback”
- Section 222 Disposal value restricted
- Section 223 No first-year allowance for B’s expenditure
- Section 224 Restriction on B’s qualifying expenditure
- Section 225 B’s qualifying expenditure if lessor not bearing non-compliance risk
- Section 226 Qualifying expenditure limited in subsequent transactions