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Legislation
Capital Allowances Act 2001

Crossheading Hire-purchase and similar contracts

  • Section 67 Plant or machinery treated as owned by person entitled to benefit of contract, etc.
  • Section 68 Disposal value on cessation of notional ownership
  • Section 69 Hire-purchase etc. and fixtures
  1. Chapter 6 Hire-purchase etc. and plant or machinery provided by lessee
  2. Crossheading Hire-purchase and similar contracts

Crossheading Hire-purchase and similar contracts

From legislation.gov.uk

Contents

  1. Section 67 Plant or machinery treated as owned by person entitled to benefit of contract, etc.
  2. Section 68 Disposal value on cessation of notional ownership
  3. Section 69 Hire-purchase etc. and fixtures
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