Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 32 U.K. Leases of plant or machinery

Transfer and long funding leaseback: restrictions on lessee's allowances U.K.

12 U.K. In section 51A(10) of CAA 2001 (annual investment allowances), insert at the appropriate place— “ section 70DA(2) (transfer and long funding leaseback: no annual investment allowance for lessee), ”.