Skip to content

Contents

Legislation

Capital Allowances Act 2001

Crossheading Anti-avoidance

Find in this level

Section 241 No annual investment allowance or first-year allowance in respect of additional VAT liability
Section 242 Restriction on B’s qualifying expenditure: general
Section 243 Restriction on B’s qualifying expenditure: sale and finance leaseback
Section 244 B’s qualifying expenditure if lessor not bearing non-compliance risk
Section 245 Effect of election under section 227 on additional VAT liability
Section 246 Miscellaneous

Anti-avoidance
Restriction on B’s qualifying expenditure: sale and finance leaseback

Section 243 | Restriction on B’s qualifying expenditure: sale and finance leaseback

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 243 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(17)