Skip to content

Contents

Legislation

Capital Allowances Act 2001

Crossheading Special leasing of plant or machinery

Find in this level

Section 258 Special leasing: income tax
Section 259 Special leasing: corporation tax (general)
Section 260 Special leasing: corporation tax (excess allowance)
Section 261 Special leasing: long-term business
Section 261A Special leasing: leasing partnerships

Chapter 19 Giving effect to allowances and charges
Crossheading Special leasing of plant or machinery

Crossheading Special leasing of plant or machinery

From legislation.gov.uk

Contents

Section 258 Special leasing: income tax
Section 259 Special leasing: corporation tax (general)
Section 260 Special leasing: corporation tax (excess allowance)
Section 261 Special leasing: long-term business
Section 261A Special leasing: leasing partnerships