Part 9 Leasing plant or machinery
From legislation.gov.uk
Contents
- Chapter 1 Introduction
- Chapter 2 Long funding leases of plant or machinery
- Chapter 3 Sales of lessors: leasing business carried on by a company alone
- Chapter 4 Sales of lessors: leasing business carried on by a company in partnership
- Chapter 5 Sales of lessors: anti-avoidance provisions
- Chapter 6 Sales of lessors: general interpretation