Crossheading Lessors under long funding finance or operating leases: avoidance etc
From legislation.gov.uk
Contents
- Section 148FA Cases where ss. 148A to 148F do not apply: plant or machinery held as trading stock
- Section 148FB Cases where ss. 148A to 148F do not apply: lessor also lessee under non-long funding lease
- Section 148FC Cases where ss. 148A to 148F do not apply: other avoidance
- Section 148FD Cases where ss 148A to 148F do not apply: films