Crossheading Lessees under long funding leases
From legislation.gov.uk
Contents
- Section 70A Entitlement to capital allowances
- Section 70B Long funding operating lease: amount of capital expenditure
- Section 70C Long funding finance lease: amount of capital expenditure
- Section 70D Long funding finance lease: additional expenditure: allowances for lessee
- Section 70DA Transfer and long funding leaseback: restrictions on lessee's allowances
- Section 70E Disposal events and disposal values