The Capital Allowances (Leases of Background Plant or Machinery for a Building) Order 2007

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Examples of background plant or machinery

4. 3. Plant or machinery deemed to be background plant or machinery

5. 4. Plant or machinery deemed not to be background plant or machinery

6. Signature

7. Explanatory Note