Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2006

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Leased assets: special cases

3(1)Section 782 of ICTA is amended as follows.

(2)After subsection (1) (application of section to payments under certain leases) insert—

“(1A)This section does not apply to a payment if or to the extent that, in the case of the lessee, it falls to be regarded in accordance with Chapter 6A of Part 2 of the Capital Allowances Act as a payment under a lease which is a long funding finance lease for the purposes of that Part.”.

(3)The amendment made by this paragraph has effect in relation to payments due on or after 1st April 2006.

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