SolvedChapter 6 Avoidance involving leases of plant and machinery
From legislation.gov.uk
Contents
- Section 809ZA Plant and machinery leases: capital receipts to be treated as income
- Section 809ZB Section 809ZA: interpretation
- Section 809ZC Section 809ZA: lease of plant and machinery and other property
- Section 809ZD Section 809ZA: expectation that relevant capital payment will not be paid
- Section 809ZE Capital payment”, “relevant capital payment” etc
- Section 809ZF Further interpretation of section 809ZA etc
- Section 809ZFA Consideration for taking over payment obligations as lessee treated as income