Point in time view as at 17/07/2013.
Finance Act 2009, Paragraph 3 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
3(1)Section 25A of TCGA 1992 (long funding leases of plant or machinery: deemed disposals) is amended as follows.U.K.
(2)In subsection (2)(a), for “the value described in subsection (4)(a) or (b)” substitute “ the relevant disposal value ”.
(3)For subsections (4) to (4D) substitute—
“(4)“Relevant disposal value” means—
(a)in relation to a long funding finance lease, the disposal value described in item 5A of the table in section 61(2) of the Capital Allowances Act (disposal values), and
(b)in relation to a long funding operating lease, the disposal value described in item 5B of that table.”
(4)In subsection (5), omit “ “market value”,”.
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