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Legislation
Capital Allowances Act 2001

Crossheading Transfers, assignments, novations, leaseback, variations etc

  • Section 70W Transfers, assignments etc by lessor
  • Section 70X Transfers, assignments etc by lessee
  • Section 70Y Sale and leaseback, lease and leaseback etc: lessors
  • Section 70YA Change in accountancy classification of long funding lease
  • Section 70YB Long funding operating lease: extension of term of lease
  • Section 70YC Extension of term of lease that is not a long funding lease
  • Section 70YD Increase in proportion of residual amount guaranteed: review of status
  1. Chapter 6A Interpretation of provisions about long funding leases
  2. Crossheading Transfers, assignments, novations, leaseback, variations etc

Crossheading Transfers, assignments, novations, leaseback, variations etc

From legislation.gov.uk

Contents

  1. Section 70W Transfers, assignments etc by lessor
  2. Section 70X Transfers, assignments etc by lessee
  3. Section 70Y Sale and leaseback, lease and leaseback etc: lessors
  4. Section 70YA Change in accountancy classification of long funding lease
  5. Section 70YB Long funding operating lease: extension of term of lease
  6. Section 70YC Extension of term of lease that is not a long funding lease
  7. Section 70YD Increase in proportion of residual amount guaranteed: review of status
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