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Legislation

Capital Allowances Act 2001

Crossheading Meaning of “plant or machinery lease”

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Section 70K “Plant or machinery lease”
Section 70L Plant or machinery leased with other assets: separate derived leases
Section 70M Derived leases of plant or machinery: term and rentals

Chapter 6A Interpretation of provisions about long funding leases
Crossheading Meaning of “plant or machinery lease”

Crossheading Meaning of “plant or machinery lease”

From legislation.gov.uk

Contents

Section 70K “Plant or machinery lease”
Section 70L Plant or machinery leased with other assets: separate derived leases
Section 70M Derived leases of plant or machinery: term and rentals