{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228A",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-228A.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/228A",
  "kind": "section",
  "number": "228A",
  "heading": "Application of sections 228B and 228C",
  "text": "(1) Sections 228B and 228C apply where plant or machinery is the subject of a lease and finance leaseback.\n(2) Plant or machinery is the subject of a lease and finance leaseback if—\n(a) a person (“S”) leases the plant or machinery to another (“B”),\n(b) after the date of that transaction, the use of the plant or machinery falls within sub-paragraph (i), (ii) or (iii) of section 221(1)(b), and\n(c) it is directly as a consequence of having been leased under a finance lease that the plant or machinery is available to be so used after that date.\n(3) For the purposes of subsection (2), S leases the plant or machinery to B only if—\n(a) S grants B rights over the plant or machinery,\n(b) consideration is given for that grant, and\n(c) S is not required to bring all of that consideration into account under this Part.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 228A-228J and cross-heading inserted (with effect in accordance with s. 134(3) of the amending Act) by Finance Act 2004 (c. 12), s. 134"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 228A substituted (with effect in accordance with Sch. 20 para. 12(12) of the amending Act) by Finance Act 2008 (c. 9), Sch. 20 para. 12(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/228A",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}