# Capital Allowances Act 2001, Section 34A: Expenditure on plant or machinery for long funding leasing not qualifying expenditure


Expenditure is not qualifying expenditure if it is incurred on the provision of plant or machinery for leasing under a long funding lease (see Chapter 6A).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/34A (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-34A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.