Crossheading Lessors under long funding operating leases
From legislation.gov.uk
Contents
- Section 148D Lessor under long funding operating lease: periodic deduction
- Section 148DA “Starting value”: general
- Section 148DB “Starting value” where plant or machinery originally unqualifying
- Section 148E Long funding operating lease: lessor's additional expenditure
- Section 148EA Determination of remaining residual value resulting from lessor's first additional expenditure
- Section 148EB Determination of remaining residual value resulting from lessor's further additional expenditure
- Section 148F Lessor under long funding operating lease: termination of lease