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Finance Act 2006
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2006 c. 25
- SCHEDULE 9
- Capital Allowances Act 2001
- Anti-avoidance: meaning of “finance...
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Changes over time for: Cross Heading: Anti-avoidance: meaning of “finance lease”
No versions valid at: 06/04/2006
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- 19/07/2006- Amendment
- 06/04/2006
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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.
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