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Legislation
Capital Allowances Act 2001

Crossheading Finance leaseback: parties' income and profits

  • Section 228A Application of sections 228B and 228C
  • Section 228B S's income or profits etc: deductions
  • Section 228C S's income or profits: termination of leaseback
  • Section 228D Lessor’s income or profits
  • Section 228E Lessor’s income or profits: termination of leaseback
  • Section 228F Lease and finance leaseback
  • Section 228G Leaseback not accounted for as finance lease in S's accounts
  • Section 228H Sections 228A to 228G: supplementary
  • Section 228J Plant or machinery subject to further operating lease
  1. Finance leaseback: parties' income and profits
  2. Lessor’s income or profits

Section 228D | Lessor’s income or profits

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1F2

Notes

  1. F1

    S. 228D omitted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 12(5)(a)

  2. F2

    Ss. 228A-228J and cross-heading inserted (with effect in accordance with s. 134(3) of the amending Act) by Finance Act 2004 (c. 12), s. 134

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