Chwilio Deddfwriaeth

Finance Act 2006

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Cross Heading: Anti-avoidance: meaning of “finance lease”

 Help about opening options

No versions valid at: 06/04/2006

Alternative versions:

Status:

Point in time view as at 06/04/2006. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Anti-avoidance: meaning of “finance lease”. Help about Changes to Legislation

Yn ddilys o 19/07/2006

Anti-avoidance: meaning of “finance lease”U.K.

14(1)Section 219 of CAA 2001 (meaning of “finance lease” in Chapter 17 of Part 2) is amended as follows.U.K.

(2)In subsection (1)(b), after sub-paragraph (ii) insert— “ and which are not a long funding lease in the case of the lessor. ”.

(3)Paragraph 15 of Schedule 8 (commencement) also has effect in relation to the amendment made by this paragraph.

Yn ôl i’r brig

Options/Cymorth