Capital Allowances Act 2001
2001 CHAPTER 2
Commentary on Sections
Glossary
Part 2: Plant and machinery allowances
Chapter 14: Fixtures
Section 178: Equipment lessee has qualifying activity etc.
653.This section is based on part of section 53(1) of CAA 1990. It sets out the additional conditions that need to be met for an equipment lessor to be treated as the owner if the plant or machinery is provided for the purposes of the equipment lessee’s qualifying activity.
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