Part X The ring fence: capital allowances: ship leasing

United Kingdom

1. Introduction
2. Quantitative restrictions not to apply to ordinary charters
3. Defeased leasing
4. Defeased leasing: excepted forms of security
5. Long funding leases: conditions for alternative treatment
6. Lease to tonnage tax company or group
7. Tonnage tax company to operate and manage qualifying ship
8. Period and rate of sublease of qualifying ship
9. Anti-avoidance
10. Consequences of paragraph 91A(2) ceasing to have effect
11. Sale and lease-back arrangements
12. Certificates required to support claim by ... lessor
13. Quantitative restrictions on allowances
14. Quantitative restrictions: further provisions as to rate bands, limit and pooling
15. Quantitative restrictions: meaning of “cost of providing ship"
16. Quantitative restrictions: treatment of disposal proceeds
17. Quantitative restrictions: change of circumstances bringing case within restrictions
18. Quantitative restrictions: change of circumstances taking case out of restrictions
19. Determination of tax written down value, etc.
20. Quantitative restrictions: power to alter amounts by regulations
21. Exclusion of leases entered into on or before 23rd December 1999