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Contents

Legislation

Finance Act 2009

Crossheading Miscellaneous anti-avoidance provisions

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Section 61 Financial arrangements avoidance
Section 62 Transfers of trade to obtain terminal loss relief
Section 63 Sale of lessor companies etc: anti-avoidance
Section 64 Leases of plant or machinery
Section 65 Long funding leases of films
Section 66 Real Estate Investment Trusts
Section 67 Deductions for employee liabilities
Section 68 Employment loss relief
Section 69 No loss relief for losses from contracts for life insurance etc
Section 70 Intangible fixed assets and goodwill
Section 71 Taxable benefit of living accommodation: lease premiums

Miscellaneous anti-avoidance provisions
Leases of plant or machinery

Section 64 | Leases of plant or machinery

From legislation.gov.uk

Schedule 32 contains provision about leases of plant or machinery.