Part 1 Capital allowances

1. Introductory
2. Use for other qualifying activity of plant or machinery previously used for long funding leasing
3. Expenditure on plant or machinery for long funding leasing not to be qualifying expenditure
4. General exclusions applying to certain sections
5. Commencement of leasing under long funding lease: disposal events and disposal values
6. Lessee under long funding lease: capital allowances, disposal events and disposal values
7. Interpretation of provisions relating to long funding leases
8. Cases in which short-life asset treatment is ruled out
9. Fixtures