Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 32 U.K. Leases of plant or machinery

Transfer and long funding leaseback: restrictions on lessee's allowances U.K.

14 U.K. In section 57(3) of CAA 2001 (available qualifying expenditure), insert at the appropriate place— “ section 70DA (transfer and long funding leaseback); ”.