No versions valid at: 06/04/2006
Point in time view as at 06/04/2006.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.
There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Anti-avoidance: meaning of “finance lease”.
Yn ddilys o 19/07/2006
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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