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Energy Act 2004
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2004 c. 20
- SCHEDULE 4
- Finance leasing of plant...
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Finance leasing of plant and machinery
Alternative versions:
- 05/10/2004- Amendment
- 01/10/2009
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Status:
Point in time view as at 01/10/2009.
Changes to legislation:
Energy Act 2004, Cross Heading: Finance leasing of plant and machinery is up to date with all changes known to be in force on or before 06 March 2025. 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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Finance leasing of plant and machineryU.K.
4(1)This paragraph applies where there is a finance lease in the case of which—U.K.
(a)the lessor is the NDA or an NDA company;
(b)the lessee is the NDA or an NDA company;
(c)the lessee is carrying on exempt activities; and
(d)the machinery or plant to which the lease relates is used by the lessee for the purposes of those activities.
(2)No allowance under Part 2 of the Capital Allowances Act 2001 (c. 2) (plant and machinery allowances) shall be available to the lessor in respect of qualifying expenditure on the provision of the plant or machinery for leasing under the lease.
(3)Expressions used in this paragraph and in Chapter 17 of Part 2 of the Capital Allowances Act 2001 (anti-avoidance provisions relating to plant and machinery allowances) have the same meanings in this paragraph as in that Chapter.
Commencement Information
I1Sch. 4 para. 4 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1
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