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Point in time view as at 06/04/2006.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, Paragraph 13.
Valid from 19/07/2006
13(1)Section 105 of CAA 2001 (basic terms: “leasing”, “overseas leasing” etc) is amended as follows.U.K.
(2)After subsection (2) (“overseas leasing”) insert—
“(2A)In determining whether plant or machinery is used for overseas leasing, no account shall be taken of any lease finalised, within the meaning of Part 4 of Schedule 8 to the Finance Act 2006, on or after 1st April 2006.”.
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