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Legislation

Capital Allowances Act 2001

Crossheading Sale and finance leasebacks

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Section 221 Meaning of “sale and finance leaseback”
Section 222 Disposal value restricted
Section 223 No first-year allowance for B’s expenditure
Section 224 Restriction on B’s qualifying expenditure
Section 225 B’s qualifying expenditure if lessor not bearing non-compliance risk
Section 226 Qualifying expenditure limited in subsequent transactions

Sale and finance leasebacks
No first-year allowance for B’s expenditure

Section 223 | No first-year allowance for B’s expenditure

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 223 omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(12)(b)