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Finance Act 2006
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- UK Public General Acts
- 2006 c. 25
- SCHEDULE 9
- Capital Allowances Act 2001
- Phasing out of overseas...
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Phasing out of overseas leasing rulesU.K.
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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