- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/03/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 43E
Version Superseded: 06/04/2005
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Point in time view as at 22/03/2001. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 43E is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F143E Interposed lease: exceptions, &c.U.K.
(1)Section 43D shall not apply to a finance agreement if—
(a)the term over which the financial obligation is to be reduced exceeds 15 years, or
(b)the length of the lease does not exceed 15 years, or
(c)the length of the lease is not significantly different from the term over which the financial obligation is to be reduced.
(2)For the purpose of subsection (1) the length of a lease shall be calculated in accordance with section 38.
(3)Section 43D shall not apply to a finance agreement if—
(a)the arrangements for the reduction of the financial obligation substantially depend on a person’s entitlement to an allowance under [F2the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)], and
(b)that person is not connected to the person who grants the lease in respect of which the premium is payable.
(4)Section 43D(2) shall not apply where all or part of the premium is brought into account in computing the profits of a trade for the purposes of Case I of Schedule D (otherwise than by virtue of section 83 of the M1Finance Act 1989 (life assurance)).
(5)Section 34 shall not apply in relation to a premium to which section 43D(2) applies.]
Textual Amendments
F1Ss. 43A-43G and cross-heading inserted (with effect in accordance with s. 110(2) of the amending Act) by Finance Act 2000 (c. 17), s.110(1)
F2Words in s. 43E(3)(a) substituted (with effect in accordance with s. 579 of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 578, Sch. 2 para. 12
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