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Capital Allowances Act 2001

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Changes over time for: Section 70B

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Point in time view as at 31/12/2020.

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 70B. Help about Changes to Legislation

[F170BLong funding operating lease: amount of capital expenditureU.K.
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(1)This section applies by virtue of section 70A(6).

(2)If the long funding lease is a long funding operating lease, the amount of the capital expenditure is the market value of the plant or machinery at the later of—

(a)the commencement of the term of the lease;

(b)the date on which the plant or machinery is first brought into use for the purposes of the qualifying activity.

(3)This section is to be construed as one with section 70A.]

Textual Amendments

F1Ss. 70A-70E and cross-heading inserted (with effect in accordance with Sch. 8 para. 15 of the amending Act) by Finance Act 2006 (c. 25), Sch. 8 para. 6

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