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Capital Allowances Act 2001

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Changes over time for: Section 228M

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Point in time view as at 18/11/2015.

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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 228M. Help about Changes to Legislation

[F1228MOther definitions for the purposes of s.228KU.K.
This section has no associated Explanatory Notes

(1)This section applies for the purposes of section 228K.

(2)“Business of leasing plant or machinery”—

(a)has the same meaning as in [F2Chapter 3 of Part 9 of CTA 2010] (if the business is carried on otherwise than in partnership), or

(b)has the same meaning as in [F3Chapter 4 of that Part] (if the business is carried on in partnership).

(3)Lease” includes—

(a)an underlease, sublease, tenancy or licence, and

(b)an agreement for any of those things.

(4)Relevant plant or machinery”, in relation to a business of leasing plant or machinery, means plant or machinery on whose provision expenditure is incurred wholly or partly for the purposes of the business.]

Textual Amendments

F1Ss. 228K-228M and cross-heading inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(3)

F2Words in s. 228M(2)(a) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 346(a) (with Sch. 2)

F3Words in s. 228M(2)(b) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 346(b) (with Sch. 2)

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