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Legislation
Finance Act 2007

Crossheading Anti-avoidance

  • Section 25 Managed service companies
  • Section 26 Restrictions on trade loss relief for partners
  • Section 27 Extension of restrictions on allowable capital losses
  • Section 28 Restriction on expenses of management
  • Section 29 Life policies etc: effect of rebated or reinvested commission
  • Section 30 Avoidance involving financial arrangements
  • Section 31 Companies carrying on business of leasing plant or machinery
  • Section 32 Restrictions on companies buying losses or gains: tax avoidance schemes
  • Section 33 Lloyd's corporate members: restriction of group relief
  • Section 34 Employee benefit contributions
  • Section 35 Schemes etc designed to increase double taxation relief
  1. Anti-avoidance
  2. Companies carrying on business of leasing plant or machinery

Section 31 | Companies carrying on business of leasing plant or machinery

From legislation.gov.uk

Schedule 6 contains provision in relation to companies carrying on a business of leasing plant or machinery.

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