Chapter V Leased Assets and Inexpensive CarsF1

Repealed

1. 39Meaning of “qualifying purpose".
2. 40Meaning of “short-term leasing" and “the requisite period".
3. 41Writing-down allowances etc. for leased assets and inexpensive cars.
4. 42Assets leased outside the United Kingdom.
5. 43Joint lessees: new expenditure.
6. 44Further provisions relating to joint lessees in cases involving new expenditure.
7. 45Joint lessees: old expenditure.
8. 46Recovery of excess relief: new expenditure.
9. 47Recovery of excess relief: old expenditure.
10. 48Information relating to allowances made in respect of new expenditure.
11. 49Information relating to allowances made in respect of old expenditure.
12. 50Interpretation of Chapter V.