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Legislation
Capital Allowances Act 2001

Crossheading Lessees under long funding leases

  • 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
  1. Chapter 6 Hire-purchase etc. and plant or machinery provided by lessee
  2. Crossheading Lessees under long funding leases

Crossheading Lessees under long funding leases

From legislation.gov.uk

Contents

  1. Section 70A Entitlement to capital allowances
  2. Section 70B Long funding operating lease: amount of capital expenditure
  3. Section 70C Long funding finance lease: amount of capital expenditure
  4. Section 70D Long funding finance lease: additional expenditure: allowances for lessee
  5. Section 70DA Transfer and long funding leaseback: restrictions on lessee's allowances
  6. Section 70E Disposal events and disposal values
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