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Legislation

Capital Allowances Act 2001

Crossheading Meaning of “long funding lease” etc

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Section 70G “Long funding lease”
Section 70H Lessee: requirement for tax return treating lease as long funding lease
Section 70I “Short lease”
Section 70J “Funding lease”

Chapter 6A Interpretation of provisions about long funding leases
Crossheading Meaning of “long funding lease” etc

Crossheading Meaning of “long funding lease” etc

From legislation.gov.uk

Contents

Section 70G “Long funding lease”
Section 70H Lessee: requirement for tax return treating lease as long funding lease
Section 70I “Short lease”
Section 70J “Funding lease”