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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