SolvedChapter 6A Interpretation of provisions about long funding leases
From legislation.gov.uk
Contents
- Crossheading Introductory
- Crossheading Meaning of “long funding lease” etc
- Crossheading Meaning of “plant or machinery lease”
- Crossheading The tests for being a funding lease
- Crossheading Leases excluded by right of lessor etc to claim capital allowances
- Crossheading Excluded leases of background plant or machinery for a building
- Crossheading Exclusion for certain plant or machinery leased with land
- Crossheading Avoidance
- Crossheading Transfers, assignments, novations, leaseback, variations etc
- Crossheading Interpretation