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Legislation

Capital Allowances Act 2001

Crossheading The tests for being a funding lease

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Section 70N The finance lease test
Section 70O The lease payments test
Section 70P The useful economic life test

Chapter 6A Interpretation of provisions about long funding leases
Crossheading The tests for being a funding lease

Crossheading The tests for being a funding lease

From legislation.gov.uk

Contents

Section 70N The finance lease test
Section 70O The lease payments test
Section 70P The useful economic life test