SCHEDULES
SCHEDULE 32Leases of plant or machinery
Disposal values: commencement of long funding finance leases
5
1
The amendments made by paragraphs 1 and 2 have effect in relation to leases whose inception is on or after 13 November 2008.
2
The amendments made by paragraphs 3 and 4 have effect in relation to leases whose inception is on or after 22 April 2009.