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Changes over time for: Cross Heading: Anti-avoidance: meaning of “finance lease”
Timeline of Changes
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Status:
Point in time view as at 19/07/2006.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Anti-avoidance: meaning of “finance lease”.
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Anti-avoidance: meaning of “finance lease”U.K.
14(1)Section 219 of CAA 2001 (meaning of “finance lease” in Chapter 17 of Part 2) is amended as follows.U.K.
(2)In subsection (1)(b), after sub-paragraph (ii) insert— “ and which are not a long funding lease in the case of the lessor. ”.
(3)Paragraph 15 of Schedule 8 (commencement) also has effect in relation to the amendment made by this paragraph.
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